https://www.taxtmi.com/caselaws?id=781665 Where an assessee supports cash deposits during the demonetisation period with cash book, cash sale register and invoices, and those materials are not properly examined, the addition under section 69A should be remitted for fresh adjudication after giving a proper opportunity and considering further evidence. Likewise, where identity, creditworthiness and genuineness of unsecured loans are claimed to be established but the appellate authority has not examined the supporting material, the addition under section 68 and related interest and commission disallowances should be set aside for reconsideration. However, a disallowance made only in an intimation under section 143(1) cannot be challenged in an appeal against the separate assessment order under section 143(3), so the section 43B ground was not entertainable. en-us Mon, 14 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781665 Where an assessee supports cash deposits during the demonetisation period with cash book, cash sale register and invoices, and those materials are not properly examined, the addition under section 69A should be remitted for fresh adjudication after giving a proper opportunity and considering further evidence. Likewise, where identity, creditworthiness and genuineness of unsecured loans are claimed to be established but the appellate authority has not examined the supporting material, the addition under section 68 and related interest and commission disallowances should be set aside for reconsideration. However, a disallowance made only in an intimation under section 143(1) cannot be challenged in an appeal against the separate assessment order under section 143(3), so the section 43B ground was not entertainable. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781665