https://www.taxtmi.com/caselaws?id=781154 Addition under s. 69B based solely on an illegible loose sheet seized from a third party was unsustainable because the document did not refer to "cash" or any unaccounted consideration, and there was no corroborative statement from the seized person. Further, reliance on third-party material without granting the assessee cross-examination violated principles of natural justice; denial of such opportunity was contrary to the ratio of SC in Andaman Timber Industries. Consequently, the impugned addition upheld by the CIT(A) was deleted and the appeal was allowed in favour of the assessee. en-us Fri, 22 Aug 2025 00:00:00 +0530 Sat, 10 Jan 2026 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781154 Addition under s. 69B based solely on an illegible loose sheet seized from a third party was unsustainable because the document did not refer to "cash" or any unaccounted consideration, and there was no corroborative statement from the seized person. Further, reliance on third-party material without granting the assessee cross-examination violated principles of natural justice; denial of such opportunity was contrary to the ratio of SC in Andaman Timber Industries. Consequently, the impugned addition upheld by the CIT(A) was deleted and the appeal was allowed in favour of the assessee. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781154