Mr. Mehta, residing in Shivaji Park, Mumbai, faced scrutiny from the Income Tax Department after reporting an income of ₹6.3 lakh and paying off a ₹27.65 lakh credit card bill, which included a cash payment of ₹13.95 lakh. The department issued a notice claiming the cash was unexplained. Mehta argued that the funds were gifts from family members: ₹3 lakh from his wife, ₹8 lakh from his father, and ₹4.5 lakh from his mother. Initially, the assessing officer rejected this explanation, leading Mehta to appeal to the Income Tax Appellate Tribunal (ITAT) in Mumbai. The ITAT found sufficient evidence supporting the cash sources, particularly from his wife's professional income and regular bank credits to his mother. Ultimately, while the ITAT accepted some of the cash gifts as valid, it confirmed ₹4.7 lakh as unexplained, allowing part of Mehta's appeal. This case underscores the necessity for taxpayers to maintain clear documentation of cash sources to satisfy tax authorities.