https://www.taxtmi.com/caselaws?id=781693 ITAT held that s.69C applies only where expenses are incurred from unexplained income; if purchases and source are not doubted and only genuineness of expenses is questioned, disallowance should be under s.37(1) rather than s.69C. The AO's invocation of s.69C without issuing mandatory show-cause/notice under ss.143(2) or 142(1) violated principles of natural justice. Accordingly, making additions by deeming income u/s.69C in these circumstances was unjustified and procedurally improper. en-us Wed, 12 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781693 ITAT held that s.69C applies only where expenses are incurred from unexplained income; if purchases and source are not doubted and only genuineness of expenses is questioned, disallowance should be under s.37(1) rather than s.69C. The AO's invocation of s.69C without issuing mandatory show-cause/notice under ss.143(2) or 142(1) violated principles of natural justice. Accordingly, making additions by deeming income u/s.69C in these circumstances was unjustified and procedurally improper. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781693