https://www.taxtmi.com/caselaws?id=795432 Additional evidence relevant to explaining the source of cash deposits should be admitted where its exclusion prevents adjudication on the merits. The notes state that the first appellate authority declined evidence under Rule 46A and sustained an unexplained cash-credit addition without examining the explanation, despite having powers co-terminous with the Assessing Officer. To meet principles of natural justice, the matter was restored to the Assessing Officer for a de novo assessment after admitting and considering the documentary evidence, in favour of the assessee. 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 relevant to explaining the source of cash deposits should be admitted where its exclusion prevents adjudication on the merits. The notes state that the first appellate authority declined evidence under Rule 46A and sustained an unexplained cash-credit addition without examining the explanation, despite having powers co-terminous with the Assessing Officer. To meet principles of natural justice, the matter was restored to the Assessing Officer for a de novo assessment after admitting and considering the documentary evidence, in favour of the assessee. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795432