https://www.taxtmi.com/caselaws?id=470480 Unexplained cash deposit addition required fresh verification where the assessee consistently claimed that the deposit was a redeposit of an earlier cash withdrawal. Assessment notices were returned unserved, affixture service indicated that she did not reside at the stated address, and the final notice was served on her daughter. Because the explanation had not been examined during assessment, the addition was remitted to the Assessing Officer for fresh adjudication after providing the assessee an adequate opportunity to substantiate the source of cash. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 28 Jul 2026 19:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470480 Unexplained cash deposit addition required fresh verification where the assessee consistently claimed that the deposit was a redeposit of an earlier cash withdrawal. Assessment notices were returned unserved, affixture service indicated that she did not reside at the stated address, and the final notice was served on her daughter. Because the explanation had not been examined during assessment, the addition was remitted to the Assessing Officer for fresh adjudication after providing the assessee an adequate opportunity to substantiate the source of cash. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470480