https://www.taxtmi.com/caselaws?id=465987 Reopening of income-tax assessment based solely on loose sheets or 'dumb documents' seized from a third party lacks validity where the assessee was not afforded opportunity for cross-examination and there is no corroborative evidence; consequently the assessment reopened on that basis is invalid and additions for unexplained money are deleted. The absence of any direct evidence tying the seized papers to funds in the assessee's possession means the Revenue has not discharged the onus of proving ownership, and reliance on evidence obtained behind the assessee's back without testing through cross-examination precludes its use for making taxable additions. en-us Thu, 06 Feb 2025 00:00:00 +0530 Fri, 16 Jan 2026 14:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465987 Reopening of income-tax assessment based solely on loose sheets or 'dumb documents' seized from a third party lacks validity where the assessee was not afforded opportunity for cross-examination and there is no corroborative evidence; consequently the assessment reopened on that basis is invalid and additions for unexplained money are deleted. The absence of any direct evidence tying the seized papers to funds in the assessee's possession means the Revenue has not discharged the onus of proving ownership, and reliance on evidence obtained behind the assessee's back without testing through cross-examination precludes its use for making taxable additions. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465987