https://www.taxtmi.com/caselaws?id=792582 Reassessment of cash deposits in bank accounts may be confined to estimated commission income where the assessee's role as a commission agent is supported by the record, including tax deduction at source under section 194H. A recurring factual pattern from the immediately preceding assessment year was treated as a relevant factor, and consistency in approach was preferred even though res judicata did not apply as a strict bar. On those facts, the addition was restricted to 1% of gross bank transactions and the balance was deleted, with the Revenue's challenge failing. en-us Wed, 27 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792582 Reassessment of cash deposits in bank accounts may be confined to estimated commission income where the assessee's role as a commission agent is supported by the record, including tax deduction at source under section 194H. A recurring factual pattern from the immediately preceding assessment year was treated as a relevant factor, and consistency in approach was preferred even though res judicata did not apply as a strict bar. On those facts, the addition was restricted to 1% of gross bank transactions and the balance was deleted, with the Revenue's challenge failing. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792582