https://www.taxtmi.com/caselaws?id=779183 A best judgment assessment under section 144 led to advances being treated as unexplained cash credit under section 68 after the assessee failed to comply with repeated notices and furnish the required details. The appellate authority had already examined the material filed through the e-filing portal and given reasons for rejecting the claim, and no contrary material was produced before the ITAT to dislodge those findings. The addition was therefore sustained and the assessee's challenge failed. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779183 A best judgment assessment under section 144 led to advances being treated as unexplained cash credit under section 68 after the assessee failed to comply with repeated notices and furnish the required details. The appellate authority had already examined the material filed through the e-filing portal and given reasons for rejecting the claim, and no contrary material was produced before the ITAT to dislodge those findings. The addition was therefore sustained and the assessee's challenge failed. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779183