https://www.taxtmi.com/caselaws?id=786837 Unexplained cash additions require sufficient material establishing that seized cash belonged to, was possessed by, or was controlled by the assessee. Cash found in a jointly held locker and a locker solely held by the spouse could not be attributed to the assessee where bank records showed no relevant-period operation, search statements identified part of the cash as the spouse's, and no documentary evidence linked the cash to the assessee for the year concerned. On these facts, the proposed addition for unexplained money in the assessee's hands was not sustainable. 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 require sufficient material establishing that seized cash belonged to, was possessed by, or was controlled by the assessee. Cash found in a jointly held locker and a locker solely held by the spouse could not be attributed to the assessee where bank records showed no relevant-period operation, search statements identified part of the cash as the spouse's, and no documentary evidence linked the cash to the assessee for the year concerned. On these facts, the proposed addition for unexplained money in the assessee's hands was not sustainable. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786837