https://www.taxtmi.com/caselaws?id=466234 Whether seized papers during a search qualify as incriminating documents was contested; registered sale deeds, site maps, government receipts, correspondence and project reports were held not incriminating, so no assessment additions could validly rest on them. Additions made by relying on oral statements recorded by investigative officers rather than the assessing officer, without any opportunity for cross-examination, were found unsupported and liable to deletion. Loose or 'dumb' documents alone cannot sustain additions for alleged on-money paid to sellers. en-us Wed, 31 Aug 2022 00:00:00 +0530 Thu, 29 Jan 2026 13:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466234 Whether seized papers during a search qualify as incriminating documents was contested; registered sale deeds, site maps, government receipts, correspondence and project reports were held not incriminating, so no assessment additions could validly rest on them. Additions made by relying on oral statements recorded by investigative officers rather than the assessing officer, without any opportunity for cross-examination, were found unsupported and liable to deletion. Loose or 'dumb' documents alone cannot sustain additions for alleged on-money paid to sellers. Case-Laws Income Tax Wed, 31 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466234