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        Case ID :
        Benami Property

        AT found appellant failed to provide credible explanation for...

        Unexplained Cash Possession: Inconsistent Statements Sink Appellant's Credibility in Financial Scrutiny Case

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                AT found appellant failed to provide credible explanation for possession of Rs. 87,15,472/- in cash. Appellant's statements were inconsistent, changing multiple times regarding the source of currency notes. Despite claiming notes were for exchange from multiple persons, only two summoned individuals denied providing currency. Appellant could not produce documentary evidence supporting his claim of exchanging torn/soiled notes or justifying retention during Code of Conduct period. Contradictory statements regarding ownership, including sudden inclusion of father's involvement, undermined appellant's credibility. AT upheld Adjudicating Authority's order, finding appellant's narrative unreliable and dismissing the appeal.
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