https://www.taxtmi.com/caselaws?id=785229 Cash deposits in a bank account were not liable to be treated as unexplained money under section 69A where the assessee supported the source with a registered sale deed and bank records. The documentary evidence showed a share in sold agricultural land, receipt of part consideration by cheque and the balance in cash, and deposits made proximate to the sale transaction. Earlier cash withdrawals were partly accepted by the Assessing Officer, and the remaining source was found plausible on the record. The addition for unexplained cash deposits was deleted. en-us Wed, 14 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785229 Cash deposits in a bank account were not liable to be treated as unexplained money under section 69A where the assessee supported the source with a registered sale deed and bank records. The documentary evidence showed a share in sold agricultural land, receipt of part consideration by cheque and the balance in cash, and deposits made proximate to the sale transaction. Earlier cash withdrawals were partly accepted by the Assessing Officer, and the remaining source was found plausible on the record. The addition for unexplained cash deposits was deleted. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785229