https://www.taxtmi.com/caselaws?id=794012 Addition under section 68 for alleged unexplained cash sales was held unsustainable where the assessee produced day-wise cash book, invoices, stock records and return disclosures, and the disallowance rested mainly on unserved section 133(6) notices and conjectural estimation rather than concrete defects in the books; rejection of books under section 145(3) was likewise deleted. Use of adverse third-party material without furnishing it to the assessee or giving an effective chance to rebut it breached natural justice. Section 115BBE was held applicable for the relevant year, and interest under sections 234A and 234B was to be recomputed consequentially after giving effect to the deletion of the addition. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794012 Addition under section 68 for alleged unexplained cash sales was held unsustainable where the assessee produced day-wise cash book, invoices, stock records and return disclosures, and the disallowance rested mainly on unserved section 133(6) notices and conjectural estimation rather than concrete defects in the books; rejection of books under section 145(3) was likewise deleted. Use of adverse third-party material without furnishing it to the assessee or giving an effective chance to rebut it breached natural justice. Section 115BBE was held applicable for the relevant year, and interest under sections 234A and 234B was to be recomputed consequentially after giving effect to the deletion of the addition. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794012