https://www.taxtmi.com/caselaws?id=426117 Cash deposits explained through a Will could not be rejected without proper verification of the document's authenticity. The record showed that the genuineness of the Will had not been adequately examined, including verification of the father's signatures from reliable records or examination of the attesting witness and other relevant material. In the absence of such enquiry, the factual basis for sustaining the addition was incomplete, so the matter was remanded to the Assessing Officer for fresh adjudication after proper verification and the assessee was given an opportunity to establish the Will's genuineness. en-us Fri, 05 Aug 2022 00:00:00 +0530 Mon, 08 Aug 2022 09:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426117 Cash deposits explained through a Will could not be rejected without proper verification of the document's authenticity. The record showed that the genuineness of the Will had not been adequately examined, including verification of the father's signatures from reliable records or examination of the attesting witness and other relevant material. In the absence of such enquiry, the factual basis for sustaining the addition was incomplete, so the matter was remanded to the Assessing Officer for fresh adjudication after proper verification and the assessee was given an opportunity to establish the Will's genuineness. Case-Laws Income Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426117