https://www.taxtmi.com/caselaws?id=789896 Unexplained unsecured loan additions could not be finally deleted on the existing record where the identity, creditworthiness and genuineness of the creditors remained doubtful and the creditor directors were not examined. Although notices under section 133(6) were replied to, the appellate deletion was found premature because no proper remand report or fresh factual verification had been obtained. The additions were therefore set aside and the matter was restored to the Assessing Officer for de novo assessment after examining the creditors and the transaction record. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789896 Unexplained unsecured loan additions could not be finally deleted on the existing record where the identity, creditworthiness and genuineness of the creditors remained doubtful and the creditor directors were not examined. Although notices under section 133(6) were replied to, the appellate deletion was found premature because no proper remand report or fresh factual verification had been obtained. The additions were therefore set aside and the matter was restored to the Assessing Officer for de novo assessment after examining the creditors and the transaction record. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789896