The Income Tax Appellate Tribunal (ITAT) Mumbai ruled that cash deposits from a property sale are accounted for if confirmed by a sale deed and bank statements. This decision overturned a tax notice issued to a homeowner who sold property for Rs 94.06 lakh, depositing Rs 13 lakh cash into her bank. The tribunal stated that such deposits cannot be deemed unexplained income when documented, quashing the notice for unexplained income.