https://www.taxtmi.com/caselaws?id=419203 An addition for unexplained money was found unsustainable where it rested mainly on an uncertified photocopy of an alleged agreement to sell, without the original document or reliable secondary evidence. The assessee was not given effective cross-examination of witnesses whose statements were recorded behind the assessee's back, so those statements lacked evidentiary value. The registered sale deed's declared consideration could not be displaced by oral or circumstantial assertions, and bank deposits in the husband's accounts did not establish that alleged on-money belonged to the assessee. Section 69 was therefore not attracted on these facts, and the addition was deleted. en-us Mon, 21 Feb 2022 00:00:00 +0530 Sat, 05 Mar 2022 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419203 An addition for unexplained money was found unsustainable where it rested mainly on an uncertified photocopy of an alleged agreement to sell, without the original document or reliable secondary evidence. The assessee was not given effective cross-examination of witnesses whose statements were recorded behind the assessee's back, so those statements lacked evidentiary value. The registered sale deed's declared consideration could not be displaced by oral or circumstantial assertions, and bank deposits in the husband's accounts did not establish that alleged on-money belonged to the assessee. Section 69 was therefore not attracted on these facts, and the addition was deleted. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419203