https://www.taxtmi.com/highlights?id=68144 Unexplained cash deposit - agricultural income or not - genuineness of receipt of cash on sale of Popular tree - Where the Revenue authorities disbelief the contents of the affidavit/confirmation, merely stating so and expressing such disbelief is not sufficient. The PAN number cannot be held to be proof of identity of the buyer. What was stopping the Revenue authorities in calling these persons whose name, address and Aadhar number are on record and recording their statement. - Additions deleted - AT en-us Tue, 07 Feb 2023 10:07:47 +0530 Tue, 07 Feb 2023 10:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68144 Unexplained cash deposit - agricultural income or not - genuineness of receipt of cash on sale of Popular tree - Where the Revenue authorities disbelief the contents of the affidavit/confirmation, merely stating so and expressing such disbelief is not sufficient. The PAN number cannot be held to be proof of identity of the buyer. What was stopping the Revenue authorities in calling these persons whose name, address and Aadhar number are on record and recording their statement. - Additions deleted - AT Highlights Income Tax Tue, 07 Feb 2023 10:07:47 +0530 https://www.taxtmi.com/highlights?id=68144