https://www.taxtmi.com/caselaws?id=774165 An addition for alleged unexplained investment arising from unsecured loans, together with the related application of section 115BBE, was not finally sustained on the existing record because the assessee had produced lender details, repayment evidence, and supporting documents, but the additional material was not verified through a remand report. The matter required fresh examination by the Assessing Officer after proper verification and a fair opportunity to be heard, so the appellate order was set aside and the issue restored for reconsideration. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774165 An addition for alleged unexplained investment arising from unsecured loans, together with the related application of section 115BBE, was not finally sustained on the existing record because the assessee had produced lender details, repayment evidence, and supporting documents, but the additional material was not verified through a remand report. The matter required fresh examination by the Assessing Officer after proper verification and a fair opportunity to be heard, so the appellate order was set aside and the issue restored for reconsideration. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774165