https://www.taxtmi.com/caselaws?id=798757 Addition of unexplained money under Section 69A requires prior notice identifying that proposed variation and a meaningful opportunity for the assessee to explain the amount. Where the show-cause notice proposes additions under different provisions but does not notify a contemplated Section 69A addition, the assessee is deprived of an opportunity to respond to the actual basis of assessment. Such a Section 69A addition is unsustainable for breach of notice and opportunity requirements. en-us Tue, 25 Aug 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798757 Addition of unexplained money under Section 69A requires prior notice identifying that proposed variation and a meaningful opportunity for the assessee to explain the amount. Where the show-cause notice proposes additions under different provisions but does not notify a contemplated Section 69A addition, the assessee is deprived of an opportunity to respond to the actual basis of assessment. Such a Section 69A addition is unsustainable for breach of notice and opportunity requirements. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798757