https://www.taxtmi.com/caselaws?id=783794 Cash found in the assessee's possession was treated as unexplained income because the explanation that seventeen persons had contributed the money for a proposed property purchase was found inconsistent with ordinary conduct and the surrounding seizure circumstances. The tribunal held that the initial onus was not discharged by a plausible or probable explanation, and further enquiry by summoning the alleged contributors under section 131 was unnecessary on these facts. Applying the presumption principle reflected in section 114 of the Indian Evidence Act, the addition under section 69A was upheld. en-us Fri, 14 Nov 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783794 Cash found in the assessee's possession was treated as unexplained income because the explanation that seventeen persons had contributed the money for a proposed property purchase was found inconsistent with ordinary conduct and the surrounding seizure circumstances. The tribunal held that the initial onus was not discharged by a plausible or probable explanation, and further enquiry by summoning the alleged contributors under section 131 was unnecessary on these facts. Applying the presumption principle reflected in section 114 of the Indian Evidence Act, the addition under section 69A was upheld. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783794