https://www.taxtmi.com/caselaws?id=787475 Treatment of large bank credits as unexplained income was examined by reference to bank statements, ledger extracts, tax reporting and intermediary documentation; where admitted documentary material and bank records showed repeated inflows immediately followed by transfers to an e wallet and matching ledger entries that explained the credits, the unexplained money addition could not be sustained. The appellate admission of voluminous, relevant documents was upheld as a proper exercise of discretion given limited assessment-stage opportunity and principles of natural justice, with directions for remand to consider the admitted evidence. en-us Mon, 02 Mar 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787475 Treatment of large bank credits as unexplained income was examined by reference to bank statements, ledger extracts, tax reporting and intermediary documentation; where admitted documentary material and bank records showed repeated inflows immediately followed by transfers to an e wallet and matching ledger entries that explained the credits, the unexplained money addition could not be sustained. The appellate admission of voluminous, relevant documents was upheld as a proper exercise of discretion given limited assessment-stage opportunity and principles of natural justice, with directions for remand to consider the admitted evidence. Case-Laws Income Tax Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787475