https://www.taxtmi.com/caselaws?id=791615 Cash deposits in a jointly held bank account were examined under section 69A, and the Tribunal accepted the assessee's explanation only in part. It noted that the account was joint with the assessee's wife, the assessee had no independent income-earning activity, and an affidavit, senior-citizen status and stated household and medical cash needs supported some availability of funds. However, alleged receipt of money from abroad remained unproved because no documentary evidence was produced. After considering the cash already credited as available, the wife's cash availability and past savings, the unexplained balance was reduced and only a lower taxable amount was sustained. en-us Fri, 20 Feb 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791615 Cash deposits in a jointly held bank account were examined under section 69A, and the Tribunal accepted the assessee's explanation only in part. It noted that the account was joint with the assessee's wife, the assessee had no independent income-earning activity, and an affidavit, senior-citizen status and stated household and medical cash needs supported some availability of funds. However, alleged receipt of money from abroad remained unproved because no documentary evidence was produced. After considering the cash already credited as available, the wife's cash availability and past savings, the unexplained balance was reduced and only a lower taxable amount was sustained. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791615