https://www.taxtmi.com/caselaws?id=358677 A search-assessment challenge to the validity of the search itself was not examined on merits because the Tribunal treated the amended statutory framework as barring that inquiry. Additions based on seized papers found in a third party's premises were deleted because such material, without reliable corroboration, could not be used against the assessee. The Tribunal also held that third-party statements used to support additions must be disclosed and supported by evidence, with a fair opportunity to rebut and cross-examine where relied upon. Disallowances for alleged bogus expenses were similarly deleted because the material did not coherently corroborate the allegations. en-us Tue, 10 Apr 2018 00:00:00 +0530 Tue, 17 Apr 2018 06:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358677 A search-assessment challenge to the validity of the search itself was not examined on merits because the Tribunal treated the amended statutory framework as barring that inquiry. Additions based on seized papers found in a third party's premises were deleted because such material, without reliable corroboration, could not be used against the assessee. The Tribunal also held that third-party statements used to support additions must be disclosed and supported by evidence, with a fair opportunity to rebut and cross-examine where relied upon. Disallowances for alleged bogus expenses were similarly deleted because the material did not coherently corroborate the allegations. Case-Laws Income Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358677