https://www.taxtmi.com/caselaws?id=796597 Addition of claimed onion-sale receipts as unexplained money requires examination of the assessee's supporting evidence. The material referred to includes an onion-seed purchase bill, cultivation expenditure details, sale bills, bank records showing receipt of sale proceeds, and claimed updated RTC particulars. As the relevant evidence and updated land-record entries had not been examined, detailed verification was considered necessary. The addition was set aside and the issue restored to the Assessing Officer for fresh verification and de novo adjudication, without a merits determination of the claimed income. en-us Fri, 31 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796597 Addition of claimed onion-sale receipts as unexplained money requires examination of the assessee's supporting evidence. The material referred to includes an onion-seed purchase bill, cultivation expenditure details, sale bills, bank records showing receipt of sale proceeds, and claimed updated RTC particulars. As the relevant evidence and updated land-record entries had not been examined, detailed verification was considered necessary. The addition was set aside and the issue restored to the Assessing Officer for fresh verification and de novo adjudication, without a merits determination of the claimed income. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796597