https://www.taxtmi.com/caselaws?id=788421 Addition under section 69B based solely on seized third party documents and a third party statement without producing the adverse material to the assessee or permitting cross examination is unsustainable; such third party information, absent independent corroboration and without an opportunity to test veracity by cross examination, only raises suspicion and does not discharge the revenue's burden of proof, therefore the disputed addition was deleted and the appeal allowed in favour of the assessee. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788421 Addition under section 69B based solely on seized third party documents and a third party statement without producing the adverse material to the assessee or permitting cross examination is unsustainable; such third party information, absent independent corroboration and without an opportunity to test veracity by cross examination, only raises suspicion and does not discharge the revenue's burden of proof, therefore the disputed addition was deleted and the appeal allowed in favour of the assessee. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788421