https://www.taxtmi.com/caselaws?id=795432 Additional evidence explaining the source of cash deposits should be considered where it is material to the unexplained cash credit addition. Refusal to admit such evidence under Rule 46A, followed by confirmation of the addition without a merits determination, requires a further opportunity consistent with natural justice. The first appellate authority's co-terminous powers with the Assessing Officer supported admission and examination of the documentary material. The unexplained cash credit issue was restored to the Assessing Officer for de novo assessment after admitting and considering the additional evidence. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795432 Additional evidence explaining the source of cash deposits should be considered where it is material to the unexplained cash credit addition. Refusal to admit such evidence under Rule 46A, followed by confirmation of the addition without a merits determination, requires a further opportunity consistent with natural justice. The first appellate authority's co-terminous powers with the Assessing Officer supported admission and examination of the documentary material. The unexplained cash credit issue was restored to the Assessing Officer for de novo assessment after admitting and considering the additional evidence. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795432