https://www.taxtmi.com/highlights?id=97656 ITAT held that additions based solely on third party digital material (pen drive/excel files) and statements, without cash vouchers, receipts or documents linking the assessee, required independent corroboration by the Revenue and an opportunity for the assessee to confront or cross examine deponents; the Assessing Officer failed to produce corroborative evidence or comparable transactions and denied confrontation, breaching principles of natural justice. Consequently the Tribunal found the additions unsustainable and deleted them, allowing the appeals for the relevant assessment years. en-us Fri, 13 Mar 2026 08:36:46 +0530 Fri, 13 Mar 2026 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97656 ITAT held that additions based solely on third party digital material (pen drive/excel files) and statements, without cash vouchers, receipts or documents linking the assessee, required independent corroboration by the Revenue and an opportunity for the assessee to confront or cross examine deponents; the Assessing Officer failed to produce corroborative evidence or comparable transactions and denied confrontation, breaching principles of natural justice. Consequently the Tribunal found the additions unsustainable and deleted them, allowing the appeals for the relevant assessment years. Highlights Income Tax Fri, 13 Mar 2026 08:36:46 +0530 https://www.taxtmi.com/highlights?id=97656