https://www.taxtmi.com/caselaws?id=788252 Where the Assessing Officer treated cash receipts as unexplained money under section 69A read with section 115BBE, the ITAT applied the principle that unexplained income cannot be sustained where the assessee furnished ownership records of agricultural land, certificate of agricultural income, third party confirmation letters with identity and PAN/Aadhaar details, and a cash flow statement, and where the Assessing Officer conducted no independent enquiry to contradict that evidence; absence of a written lease deed alone was held insufficient to sustain the addition, and the addition was deleted with the appeal allowed for the assessee. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788252 Where the Assessing Officer treated cash receipts as unexplained money under section 69A read with section 115BBE, the ITAT applied the principle that unexplained income cannot be sustained where the assessee furnished ownership records of agricultural land, certificate of agricultural income, third party confirmation letters with identity and PAN/Aadhaar details, and a cash flow statement, and where the Assessing Officer conducted no independent enquiry to contradict that evidence; absence of a written lease deed alone was held insufficient to sustain the addition, and the addition was deleted with the appeal allowed for the assessee. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788252