https://www.taxtmi.com/caselaws?id=780056 ITAT (Mumbai - AT) upheld the CIT(A)'s deletion of an addition and decided against the revenue. The tribunal found the AO relied solely on an Excel sheet and a third-party oral statement seized during search without furnishing the statement or permitting cross-examination, amounting to a violation of natural justice. The assessee's books, invoices, bank statements, GST returns and TCS records supported disclosed sales; the alleged weight discrepancy was explained as normal labour and fine-weight adjustments. Absent independent corroboration, the addition could not be sustained. en-us Mon, 13 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780056 ITAT (Mumbai - AT) upheld the CIT(A)'s deletion of an addition and decided against the revenue. The tribunal found the AO relied solely on an Excel sheet and a third-party oral statement seized during search without furnishing the statement or permitting cross-examination, amounting to a violation of natural justice. The assessee's books, invoices, bank statements, GST returns and TCS records supported disclosed sales; the alleged weight discrepancy was explained as normal labour and fine-weight adjustments. Absent independent corroboration, the addition could not be sustained. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780056