https://www.taxtmi.com/caselaws?id=465939 Seized noting purporting to record a cash payment for land was held insufficient when evaluated against the full evidentiary record; reliance on an isolated entry without corroborative documents was rejected and no corresponding adverse finding against the seller existed, resulting in the inapplicability of unexplained cash addition on the facts. The assessing officers selective use of the seized entry was displaced by conveyance documentation, stamp valuation and subsequent sale evidence, yielding dismissal of the revenues claim based on factual findings. en-us Thu, 17 Jan 2013 00:00:00 +0530 Fri, 16 Jan 2026 18:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465939 Seized noting purporting to record a cash payment for land was held insufficient when evaluated against the full evidentiary record; reliance on an isolated entry without corroborative documents was rejected and no corresponding adverse finding against the seller existed, resulting in the inapplicability of unexplained cash addition on the facts. The assessing officers selective use of the seized entry was displaced by conveyance documentation, stamp valuation and subsequent sale evidence, yielding dismissal of the revenues claim based on factual findings. Case-Laws Income Tax Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465939