https://www.taxtmi.com/caselaws?id=336774 Where primary evidence is missing and the factual basis of the tax claim remains unverified, affidavits alone are insufficient to sustain or reject the addition. The registered sale deed was necessary to determine the nature of the agricultural land, the co-owners' shares, and the capacity in which consideration was received, while jamabandi entries by themselves were inadequate. Because the alleged cash payment to the sisters was not supported by bank records or other primary material, and the ancestral character of the property also remained unclear, the matter was restored to the Assessing Officer for fresh adjudication after examining the sale deed, affidavits and surrounding facts and after giving the assessee an opportunity of being heard. en-us Fri, 28 Oct 2016 00:00:00 +0530 Wed, 28 Dec 2016 09:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336774 Where primary evidence is missing and the factual basis of the tax claim remains unverified, affidavits alone are insufficient to sustain or reject the addition. The registered sale deed was necessary to determine the nature of the agricultural land, the co-owners' shares, and the capacity in which consideration was received, while jamabandi entries by themselves were inadequate. Because the alleged cash payment to the sisters was not supported by bank records or other primary material, and the ancestral character of the property also remained unclear, the matter was restored to the Assessing Officer for fresh adjudication after examining the sale deed, affidavits and surrounding facts and after giving the assessee an opportunity of being heard. Case-Laws Income Tax Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336774