https://www.taxtmi.com/caselaws?id=800006 Section 69A addition for unexplained cash deposits requires fresh adjudication where confirmations and affidavits on catering receipts and inherited jewellery sales are first produced in appeal. The assessee must substantiate the catering activity through evidence of gross receipts, expenses and customers. For jewellery sales, the assessee must prove receipt of ornaments through inheritance and establish the purchaser transactions' identity, creditworthiness and genuineness. Verification of this fresh material is necessary before determining whether the addition can be sustained, with the burden of proof remaining on the assessee. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800006 Section 69A addition for unexplained cash deposits requires fresh adjudication where confirmations and affidavits on catering receipts and inherited jewellery sales are first produced in appeal. The assessee must substantiate the catering activity through evidence of gross receipts, expenses and customers. For jewellery sales, the assessee must prove receipt of ornaments through inheritance and establish the purchaser transactions' identity, creditworthiness and genuineness. Verification of this fresh material is necessary before determining whether the addition can be sustained, with the burden of proof remaining on the assessee. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800006