https://www.taxtmi.com/caselaws?id=794558 Cash-deposit additions were found unsustainable where the authorities invoked an inapplicable charging provision and failed to match the factual enquiry with the statutory ingredients. The assessment focused on the source and nature of cash deposits, which on the recorded facts attracted consideration of unexplained money, yet the first appellate authority proceeded under unexplained cash credit without showing how the facts satisfied that provision. The shift in the charging section was made without notice, opportunity, or a reasoned basis, reflecting mechanical assessment and non-application of mind. The impugned addition and the appellate order sustaining it were quashed. en-us Fri, 19 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 10:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794558 Cash-deposit additions were found unsustainable where the authorities invoked an inapplicable charging provision and failed to match the factual enquiry with the statutory ingredients. The assessment focused on the source and nature of cash deposits, which on the recorded facts attracted consideration of unexplained money, yet the first appellate authority proceeded under unexplained cash credit without showing how the facts satisfied that provision. The shift in the charging section was made without notice, opportunity, or a reasoned basis, reflecting mechanical assessment and non-application of mind. The impugned addition and the appellate order sustaining it were quashed. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794558