https://www.taxtmi.com/caselaws?id=468719 Where an assessee failed to file the return of income despite notices and did not substantiate cash deposits, section 80P deduction, or expense claims with supporting evidence, the additions and disallowances were sustained on the material available. The record showed continued non-compliance with statutory notices under sections 142(1) and 144, and no satisfactory explanation or documentary proof was furnished before the Assessing Officer or in appeal. In such circumstances, the burden of proving the source of deposits and entitlement to deductions remained undischarged, so the appellate order sustaining the additions was upheld. en-us Mon, 03 Feb 2025 00:00:00 +0530 Mon, 18 May 2026 20:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468719 Where an assessee failed to file the return of income despite notices and did not substantiate cash deposits, section 80P deduction, or expense claims with supporting evidence, the additions and disallowances were sustained on the material available. The record showed continued non-compliance with statutory notices under sections 142(1) and 144, and no satisfactory explanation or documentary proof was furnished before the Assessing Officer or in appeal. In such circumstances, the burden of proving the source of deposits and entitlement to deductions remained undischarged, so the appellate order sustaining the additions was upheld. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468719