https://www.taxtmi.com/caselaws?id=784427 The dominant issue was whether an addition for unexplained cash credit under s. 68 could be sustained when the AO relied on third-party enquiry material without confronting it to the assessee. The ITAT held that using information gathered behind the assessee's back, without providing an opportunity to respond, violated the mandatory requirements of s. 142(2) and s. 142(3) and breached principles of natural justice. It further noted that notices under s. 133(6) and most summons to subscribers had been complied with, undermining the adverse inference adopted by the lower authority. Consequently, the addition under s. 68 was directed to be deleted and the appeal was allowed. en-us Tue, 23 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 14:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784427 The dominant issue was whether an addition for unexplained cash credit under s. 68 could be sustained when the AO relied on third-party enquiry material without confronting it to the assessee. The ITAT held that using information gathered behind the assessee's back, without providing an opportunity to respond, violated the mandatory requirements of s. 142(2) and s. 142(3) and breached principles of natural justice. It further noted that notices under s. 133(6) and most summons to subscribers had been complied with, undermining the adverse inference adopted by the lower authority. Consequently, the addition under s. 68 was directed to be deleted and the appeal was allowed. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784427