https://www.taxtmi.com/caselaws?id=789663 Cash deposits in a bank account were examined under section 69A, and the addition was restricted to the unexplained portion. The assessee substantiated part of the deposits as redeposits of earlier withdrawals from the same account, supported by the bank statement and cash flow pattern, and the explanation for marriage gifts received in the preceding year was accepted on the facts. For the remaining amount claimed as agricultural income and family savings, no credible documentary evidence was produced to show agricultural land, receipts, or a reliable accumulation trail, so that explanation failed. The addition was therefore deleted only to the extent satisfactorily explained and sustained for the balance. en-us Thu, 09 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789663 Cash deposits in a bank account were examined under section 69A, and the addition was restricted to the unexplained portion. The assessee substantiated part of the deposits as redeposits of earlier withdrawals from the same account, supported by the bank statement and cash flow pattern, and the explanation for marriage gifts received in the preceding year was accepted on the facts. For the remaining amount claimed as agricultural income and family savings, no credible documentary evidence was produced to show agricultural land, receipts, or a reliable accumulation trail, so that explanation failed. The addition was therefore deleted only to the extent satisfactorily explained and sustained for the balance. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789663