https://www.taxtmi.com/caselaws?id=8301 An income-tax addition cannot be sustained on the basis of unverified third-party material unless the department independently verifies the truth of the entries and gives the assessee a fair opportunity to rebut them. Here, the addition rested only on a copied extract from an unproduced and untested book, while the other concern's partner denied ownership and the entries themselves. With no independent enquiry and no material linking the assessee to the alleged cash payments, the copied Uchanti Bahi was held not to be legal and admissible evidence, and the addition was deleted in favour of the assessee. en-us Thu, 12 Nov 1970 00:00:00 +0530 Thu, 09 Apr 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8301 An income-tax addition cannot be sustained on the basis of unverified third-party material unless the department independently verifies the truth of the entries and gives the assessee a fair opportunity to rebut them. Here, the addition rested only on a copied extract from an unproduced and untested book, while the other concern's partner denied ownership and the entries themselves. With no independent enquiry and no material linking the assessee to the alleged cash payments, the copied Uchanti Bahi was held not to be legal and admissible evidence, and the addition was deleted in favour of the assessee. Case-Laws Income Tax Thu, 12 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8301