https://www.taxtmi.com/caselaws?id=788423 Tribunal addressed whether additions under Section 69A could stand where the assessee asserted residence-based exemption but had not filed domicile or local authority certificates before the Assessing Officer. The Tribunal held that an assessee claiming exemption must be given an opportunity to file documentary evidence explaining source, nature of deposits and investments; where such evidence was not before the AO, the appropriate course is to remit for fresh adjudication. Operative effect: remand to the AO to admit and examine evidence and decide after affording a reasonable opportunity to the assessee. en-us Fri, 13 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788423 Tribunal addressed whether additions under Section 69A could stand where the assessee asserted residence-based exemption but had not filed domicile or local authority certificates before the Assessing Officer. The Tribunal held that an assessee claiming exemption must be given an opportunity to file documentary evidence explaining source, nature of deposits and investments; where such evidence was not before the AO, the appropriate course is to remit for fresh adjudication. Operative effect: remand to the AO to admit and examine evidence and decide after affording a reasonable opportunity to the assessee. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788423