https://www.taxtmi.com/caselaws?id=467910 Section 69A applies only where the assessee is shown to be the owner of the money; mere receipt and temporary possession for onward transfer do not establish taxable ownership, so the cash addition was unsustainable. Unexplained bank deposits and alleged excess agricultural income were also deleted because the cash book and bank movements supported the availability of funds, the cash records were not found unreliable, and the agricultural income followed the earlier accepted pattern. Rule 46A was not violated where the appellate authority itself called for documents already on record or needed to dispose of the appeal, so no improper admission of additional evidence was shown. en-us Fri, 14 Feb 2025 00:00:00 +0530 Wed, 08 Apr 2026 20:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467910 Section 69A applies only where the assessee is shown to be the owner of the money; mere receipt and temporary possession for onward transfer do not establish taxable ownership, so the cash addition was unsustainable. Unexplained bank deposits and alleged excess agricultural income were also deleted because the cash book and bank movements supported the availability of funds, the cash records were not found unreliable, and the agricultural income followed the earlier accepted pattern. Rule 46A was not violated where the appellate authority itself called for documents already on record or needed to dispose of the appeal, so no improper admission of additional evidence was shown. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467910