https://www.taxtmi.com/caselaws?id=785188 Appellate consideration of unexplained cash deposits in a disputed savings account requires that the adjudicative officer permit the taxpayer an opportunity to adduce relevant evidence to rebut attribution of the account; where the taxpayer first raises non-connection with the account on appeal after non-participation in assessment, the appellate authority should nonetheless enable production of material and remand for fresh consideration if necessary, with the operative effect that the matter is returned to the appellate stage to allow the taxpayer to establish lack of connection and for reconsideration of the unexplained income determination. en-us Wed, 24 Dec 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785188 Appellate consideration of unexplained cash deposits in a disputed savings account requires that the adjudicative officer permit the taxpayer an opportunity to adduce relevant evidence to rebut attribution of the account; where the taxpayer first raises non-connection with the account on appeal after non-participation in assessment, the appellate authority should nonetheless enable production of material and remand for fresh consideration if necessary, with the operative effect that the matter is returned to the appellate stage to allow the taxpayer to establish lack of connection and for reconsideration of the unexplained income determination. Case-Laws Income Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785188