https://www.taxtmi.com/caselaws?id=784171 The dominant issue was whether an addition for alleged unexplained cash receipts could be sustained when it was based solely on a third party's seized laptop excel sheet/ledger and a statement, without furnishing the relied-upon material to the assessee or allowing cross-examination. Applying the SC rule that denial of cross-examination of witnesses whose statements are relied upon breaches natural justice and vitiates the assessment, the Tribunal held that the addition rested only on uncorroborated circumstantial evidence and materials never disclosed to the assessee. The addition was deleted and the appeal was allowed. en-us Tue, 09 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784171 The dominant issue was whether an addition for alleged unexplained cash receipts could be sustained when it was based solely on a third party's seized laptop excel sheet/ledger and a statement, without furnishing the relied-upon material to the assessee or allowing cross-examination. Applying the SC rule that denial of cross-examination of witnesses whose statements are relied upon breaches natural justice and vitiates the assessment, the Tribunal held that the addition rested only on uncorroborated circumstantial evidence and materials never disclosed to the assessee. The addition was deleted and the appeal was allowed. Case-Laws Income Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784171