https://www.taxtmi.com/caselaws?id=774796 The ITAT Surat allowed the assessee's appeal against unexplained money addition under section 69A. The assessee provided substantial corroborative evidence including agricultural income accounts, expense records, sales bills, land documents, cash book entries, and proof of bank withdrawal of Rs. 1 lakh from HDFC Bank. The CIT(Appeals) incorrectly dismissed these evidences as self-serving documents without specific reasons, even ignoring the verified bank withdrawal. The ITAT held that the assessee discharged the primary onus of proving the source of cash deposits and deleted the addition. en-us Tue, 08 Apr 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774796 The ITAT Surat allowed the assessee's appeal against unexplained money addition under section 69A. The assessee provided substantial corroborative evidence including agricultural income accounts, expense records, sales bills, land documents, cash book entries, and proof of bank withdrawal of Rs. 1 lakh from HDFC Bank. The CIT(Appeals) incorrectly dismissed these evidences as self-serving documents without specific reasons, even ignoring the verified bank withdrawal. The ITAT held that the assessee discharged the primary onus of proving the source of cash deposits and deleted the addition. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774796