https://www.taxtmi.com/caselaws?id=775615 Uncorroborated loose papers and a WhatsApp-extracted Excel sheet were treated as insufficient to sustain additions for unexplained money and expenditure where the assessee produced sale agreements, cancellation deed, ledger extracts and banking records contradicting the alleged on-money and brokerage figures. The material from the search was not independently verified, and the device user denied knowledge of the document and explained the cash references as token amounts. On the same evidentiary deficiency, search-related action under section 153C also failed because untested third-party entries without supporting inquiry or corroboration could not provide a valid jurisdictional basis. The additions were deleted and the assessment action was quashed. en-us Wed, 23 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775615 Uncorroborated loose papers and a WhatsApp-extracted Excel sheet were treated as insufficient to sustain additions for unexplained money and expenditure where the assessee produced sale agreements, cancellation deed, ledger extracts and banking records contradicting the alleged on-money and brokerage figures. The material from the search was not independently verified, and the device user denied knowledge of the document and explained the cash references as token amounts. On the same evidentiary deficiency, search-related action under section 153C also failed because untested third-party entries without supporting inquiry or corroboration could not provide a valid jurisdictional basis. The additions were deleted and the assessment action was quashed. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775615