https://www.taxtmi.com/caselaws?id=787796 Seized-document corroboration required: entries in a seized diary cannot be enhanced by hypothesising addition of zeros or treated as unexplained advances without independent corroboration; affidavits, recorded statements and cash flows plausibly rebut the presumption attaching to seized material, so diary-based additions and consequential interest were deleted. Similarly, undated unsigned loose project sheets not in assessee's handwriting and lacking agreements, payments or fund-flow linkage are dumb documents and cannot sustain unexplained investment additions; those additions were deleted. The operative rule is that suspicion or hypothetical alteration of seized entries cannot replace cogent independent evidence. en-us Mon, 09 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787796 Seized-document corroboration required: entries in a seized diary cannot be enhanced by hypothesising addition of zeros or treated as unexplained advances without independent corroboration; affidavits, recorded statements and cash flows plausibly rebut the presumption attaching to seized material, so diary-based additions and consequential interest were deleted. Similarly, undated unsigned loose project sheets not in assessee's handwriting and lacking agreements, payments or fund-flow linkage are dumb documents and cannot sustain unexplained investment additions; those additions were deleted. The operative rule is that suspicion or hypothetical alteration of seized entries cannot replace cogent independent evidence. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787796