https://www.taxtmi.com/caselaws?id=784787 A third-party seized document cannot support an addition where it does not mention cash and no corroborative statement from the person from whose premises it was seized is on record. The absence of an opportunity to cross-examine that person also breaches natural justice. On these facts, the seized material was insufficient as the sole basis for the addition, and the assessee's claim for relief was accepted. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 12 Jan 2026 09:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784787 A third-party seized document cannot support an addition where it does not mention cash and no corroborative statement from the person from whose premises it was seized is on record. The absence of an opportunity to cross-examine that person also breaches natural justice. On these facts, the seized material was insufficient as the sole basis for the addition, and the assessee's claim for relief was accepted. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784787