https://www.taxtmi.com/caselaws?id=790239 In an unabated search assessment, additions for alleged unaccounted cash from immovable property transfers could not be sustained for the relevant assessment years because the loose sheet was dated to a different year and no incriminating material linked it to those years. The addition under section 69A also failed because the seized documents did not show the assessee as owner, beneficiary, or recipient of the alleged cash; the receipts were explained as signed in a brokerage capacity, and no corroborative evidence of possession, flow of funds, or unexplained money was produced. Both additions were deleted. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790239 In an unabated search assessment, additions for alleged unaccounted cash from immovable property transfers could not be sustained for the relevant assessment years because the loose sheet was dated to a different year and no incriminating material linked it to those years. The addition under section 69A also failed because the seized documents did not show the assessee as owner, beneficiary, or recipient of the alleged cash; the receipts were explained as signed in a brokerage capacity, and no corroborative evidence of possession, flow of funds, or unexplained money was produced. Both additions were deleted. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790239