https://www.taxtmi.com/caselaws?id=788355 Disallowance of purchases as unexplained expenditure under Section 69C read with Section 115BBE was contested on the ground that extensive documentary evidence-purchase invoices, confirmations, ledgers, accounts, tax audit report, bank statements, e-way and freight bills-was on record and remained unverified by revenue. The note emphasises the legal principle that revenue must verify and afford fair hearing (audi alteram partem) before making additions; absence of verification and mechanical treatment vitiates the assessment. Operative effect recorded: the addition was found unjustified and deleted, and the appeal allowed in favour of the assessee. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788355 Disallowance of purchases as unexplained expenditure under Section 69C read with Section 115BBE was contested on the ground that extensive documentary evidence-purchase invoices, confirmations, ledgers, accounts, tax audit report, bank statements, e-way and freight bills-was on record and remained unverified by revenue. The note emphasises the legal principle that revenue must verify and afford fair hearing (audi alteram partem) before making additions; absence of verification and mechanical treatment vitiates the assessment. Operative effect recorded: the addition was found unjustified and deleted, and the appeal allowed in favour of the assessee. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788355