https://www.taxtmi.com/caselaws?id=786348 Addition under section 69A read with section 115BBE was deleted by the appellate authority and the Revenue appeal dismissed where the assessing officer relied solely on Investigation Wing information and a third party statement without providing transaction dates, places, bank details or any link to the assessee. The tribunal affirmed that additions based on unverified third party information or suspicion are unsustainable, the burden rests on the AO to produce cogent corroborative evidence of unexplained money, and denial of opportunity to cross examine vitiated the addition; therefore restoring the addition for further roving enquiry was unwarranted. en-us Mon, 09 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786348 Addition under section 69A read with section 115BBE was deleted by the appellate authority and the Revenue appeal dismissed where the assessing officer relied solely on Investigation Wing information and a third party statement without providing transaction dates, places, bank details or any link to the assessee. The tribunal affirmed that additions based on unverified third party information or suspicion are unsustainable, the burden rests on the AO to produce cogent corroborative evidence of unexplained money, and denial of opportunity to cross examine vitiated the addition; therefore restoring the addition for further roving enquiry was unwarranted. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786348