https://www.taxtmi.com/caselaws?id=789490 In consequential proceedings under section 263, the Assessing Officer cannot enlarge the remit beyond the specific revisionary directions; the renovation and interior decoration addition was therefore deleted. Excess cash found in survey was not accepted as explained business income on the available material and was sustained as unexplained income under the deeming provisions. Excess stock linked to the assessee's regular sweet manufacturing business, without contrary corroborative evidence from the revenue, was held not liable to be taxed as unexplained income and the addition was deleted. en-us Wed, 01 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 10:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789490 In consequential proceedings under section 263, the Assessing Officer cannot enlarge the remit beyond the specific revisionary directions; the renovation and interior decoration addition was therefore deleted. Excess cash found in survey was not accepted as explained business income on the available material and was sustained as unexplained income under the deeming provisions. Excess stock linked to the assessee's regular sweet manufacturing business, without contrary corroborative evidence from the revenue, was held not liable to be taxed as unexplained income and the addition was deleted. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789490