https://www.taxtmi.com/caselaws?id=463372 An addition for alleged undisclosed income could not be sustained where it rested solely on an image recovered from a third party's mobile phone, with no corroborative evidence linking the assessee to the alleged transaction. The material was treated as a dumb document because it did not speak to a concluded financial transaction, and no independent evidence established that the handwriting or notings belonged to the assessee's partner. The presumption under search and seizure provisions was inapplicable against the assessee for third-party material, and the denial of effective cross-examination, coupled with inadequate inquiry, vitiated the addition. en-us Mon, 07 Feb 2022 00:00:00 +0530 Thu, 28 Aug 2025 20:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463372 An addition for alleged undisclosed income could not be sustained where it rested solely on an image recovered from a third party's mobile phone, with no corroborative evidence linking the assessee to the alleged transaction. The material was treated as a dumb document because it did not speak to a concluded financial transaction, and no independent evidence established that the handwriting or notings belonged to the assessee's partner. The presumption under search and seizure provisions was inapplicable against the assessee for third-party material, and the denial of effective cross-examination, coupled with inadequate inquiry, vitiated the addition. Case-Laws Income Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463372