https://www.taxtmi.com/caselaws?id=789172 An addition for unexplained investment could not be sustained merely on SFT and Form 26AS entries where the Revenue did not identify the relevant bank account or produce corroborative material showing the impugned credit was actually received by the assessee. The assessee denied the current account reference, furnished savings account details and a third-party confirmation explaining that the entry arose from a technical or uploading error. As the explanation and additional evidence were not independently verified, and no supporting particulars established unexplained investment, the deletion by the first appellate authority was upheld. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789172 An addition for unexplained investment could not be sustained merely on SFT and Form 26AS entries where the Revenue did not identify the relevant bank account or produce corroborative material showing the impugned credit was actually received by the assessee. The assessee denied the current account reference, furnished savings account details and a third-party confirmation explaining that the entry arose from a technical or uploading error. As the explanation and additional evidence were not independently verified, and no supporting particulars established unexplained investment, the deletion by the first appellate authority was upheld. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789172