https://www.taxtmi.com/caselaws?id=786837 Unexplained-cash additions under section 69A were assessed against an assessee on cash seized from two bank lockers; the note applies the principle that revenue must establish ownership, possession or control of seized cash to attribute it to the assessee, and that search presumptions do not automatically apply to jointly-held or third-party lockers. Contemporaneous bank certificates showing no locker operation during the relevant period and statements identifying cash as belonging to the spouse were held relevant to negate attribution; accordingly, the addition was not sustainable and was deleted in favour of the assessee. en-us Wed, 18 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786837 Unexplained-cash additions under section 69A were assessed against an assessee on cash seized from two bank lockers; the note applies the principle that revenue must establish ownership, possession or control of seized cash to attribute it to the assessee, and that search presumptions do not automatically apply to jointly-held or third-party lockers. Contemporaneous bank certificates showing no locker operation during the relevant period and statements identifying cash as belonging to the spouse were held relevant to negate attribution; accordingly, the addition was not sustainable and was deleted in favour of the assessee. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786837