https://www.taxtmi.com/caselaws?id=789748 Additional evidence explaining cash deposits as business receipts, agricultural income through land and produce details, an unsecured loan through lender confirmation and tax status, and a gift through family relationship evidence required proper verification. Because the remand report was not received after the appellate authority forwarded the material, the claims should not have been finally rejected without examination by the Assessing Officer. The additions were therefore not sustained at that stage, and the matter was restored for fresh adjudication after verification of the assessee's explanations and supporting documents. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789748 Additional evidence explaining cash deposits as business receipts, agricultural income through land and produce details, an unsecured loan through lender confirmation and tax status, and a gift through family relationship evidence required proper verification. Because the remand report was not received after the appellate authority forwarded the material, the claims should not have been finally rejected without examination by the Assessing Officer. The additions were therefore not sustained at that stage, and the matter was restored for fresh adjudication after verification of the assessee's explanations and supporting documents. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789748