Patna High Court Grants Relief in Rs 1.91 Crore Unexplained Cash Case Despite ITR Lapse

The Patna High Court overturned an ITAT order, granting relief to a taxpayer in an unexplained cash case involving Rs 1.91 crore. Although the cash giver had not filed an Income Tax Return (ITR), the court accepted the transaction's authenticity based on PAN details and bank statements. The Income Tax Department failed to prove evidence fabrication, leading to the court's decision favoring the taxpayer. This ruling may impact similar cases involving unexplained cash.