https://www.taxtmi.com/caselaws?id=785235 Non-response to a statutory information notice is not conclusive proof that purchases are bogus; the revenue bears the burden of proving unexplained income when the assessee furnishes relevant evidence, and the assessing officer must further investigate and permit examination or cross-examination of relevant parties where authenticity is doubtful, resulting in dismissal of the revenues addition. Separately, where the assessing officer examined 26AS and TDS/TCS details and accepted the assessees explanation regarding non-deduction on freight payments, the objection on TDS nondeduction was rejected and the assessment reasoning upheld. en-us Fri, 16 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785235 Non-response to a statutory information notice is not conclusive proof that purchases are bogus; the revenue bears the burden of proving unexplained income when the assessee furnishes relevant evidence, and the assessing officer must further investigate and permit examination or cross-examination of relevant parties where authenticity is doubtful, resulting in dismissal of the revenues addition. Separately, where the assessing officer examined 26AS and TDS/TCS details and accepted the assessees explanation regarding non-deduction on freight payments, the objection on TDS nondeduction was rejected and the assessment reasoning upheld. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785235