https://www.taxtmi.com/caselaws?id=414315 Search additions based only on unsigned, undated loose sheets and third-party statements could not be sustained without independent corroboration and a real opportunity for cross-examination; the impugned additions were deleted. Telescoping of alleged cash payments against income voluntarily offered in the return was not allowed because it depended on the survival of those additions, and once they were deleted the claimed set-off had no basis. The returned income was therefore assessed as filed, subject to deletion of the unsupported additions. en-us Thu, 28 Oct 2021 00:00:00 +0530 Tue, 02 Nov 2021 09:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414315 Search additions based only on unsigned, undated loose sheets and third-party statements could not be sustained without independent corroboration and a real opportunity for cross-examination; the impugned additions were deleted. Telescoping of alleged cash payments against income voluntarily offered in the return was not allowed because it depended on the survival of those additions, and once they were deleted the claimed set-off had no basis. The returned income was therefore assessed as filed, subject to deletion of the unsupported additions. Case-Laws Income Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414315