https://www.taxtmi.com/caselaws?id=786724 Cash deposits accepted as arising from retirement benefits in rectification proceedings under section 154 cannot subsequently be treated as unexplained money under section 69A. Once the assessing officer revised taxable income after accepting the source of those deposits, the same amounts lacked a legal basis for re-addition under section 69A through reassessment initiated following revision proceedings. The addition was therefore deleted and the appeal succeeded for the assessee. en-us Mon, 16 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786724 Cash deposits accepted as arising from retirement benefits in rectification proceedings under section 154 cannot subsequently be treated as unexplained money under section 69A. Once the assessing officer revised taxable income after accepting the source of those deposits, the same amounts lacked a legal basis for re-addition under section 69A through reassessment initiated following revision proceedings. The addition was therefore deleted and the appeal succeeded for the assessee. Case-Laws Income Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786724