https://www.taxtmi.com/caselaws?id=464334 Additional evidence relied upon at the appellate stage must be confronted to the Assessing Officer under Rule 46A(3), and failure to do so can invalidate that reliance. In the agricultural-income component under section 68, relief was sustained only where sale bills, banking trail and prior acceptance supported the claim; the larger part was sent back for fresh verification because the evidentiary record had not been properly tested. Additions under section 69C for unexplained expenditure and under section 68 for unsecured loans were deleted where reversal entries, cheque bounce adjustments, identity, confirmations, bank records, financial statements and repayment evidence established the transactions and their genuineness. en-us Wed, 12 Mar 2025 00:00:00 +0530 Mon, 13 Oct 2025 18:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464334 Additional evidence relied upon at the appellate stage must be confronted to the Assessing Officer under Rule 46A(3), and failure to do so can invalidate that reliance. In the agricultural-income component under section 68, relief was sustained only where sale bills, banking trail and prior acceptance supported the claim; the larger part was sent back for fresh verification because the evidentiary record had not been properly tested. Additions under section 69C for unexplained expenditure and under section 68 for unsecured loans were deleted where reversal entries, cheque bounce adjustments, identity, confirmations, bank records, financial statements and repayment evidence established the transactions and their genuineness. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464334