https://www.taxtmi.com/caselaws?id=778090 ITAT held that additions under s.69 for cash deposits were deleted and the appeal allowed. The assessee, an elderly agriculturist, produced 7/12 and 8A extracts, sale bills, cash book, financials and a cash-flow statement showing deposits derived from agricultural income. The tribunal found these documents reasonably explained the source, noted inadvertent mis-upload of evidence and the assessee's inability to respond earlier due to age and remoteness, and observed no contrary material from Revenue. Accordingly, the AO's unexplained investment addition under s.69 was set aside. en-us Mon, 25 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778090 ITAT held that additions under s.69 for cash deposits were deleted and the appeal allowed. The assessee, an elderly agriculturist, produced 7/12 and 8A extracts, sale bills, cash book, financials and a cash-flow statement showing deposits derived from agricultural income. The tribunal found these documents reasonably explained the source, noted inadvertent mis-upload of evidence and the assessee's inability to respond earlier due to age and remoteness, and observed no contrary material from Revenue. Accordingly, the AO's unexplained investment addition under s.69 was set aside. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778090