https://www.taxtmi.com/caselaws?id=467641 On-money addition could not be sustained where the seized material did not show any actual cash payment by the assessee. The ITAT Agra noted that, in proceedings under section 153C read with section 144 of the Income-tax Act, the Assessing Officer's reproduction of the seized documents did not establish the alleged payment; the addition therefore rested on inference rather than proved facts. On that basis, the addition was deleted and the appeal succeeded. en-us Mon, 17 Feb 2025 00:00:00 +0530 Fri, 27 Mar 2026 19:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467641 On-money addition could not be sustained where the seized material did not show any actual cash payment by the assessee. The ITAT Agra noted that, in proceedings under section 153C read with section 144 of the Income-tax Act, the Assessing Officer's reproduction of the seized documents did not establish the alleged payment; the addition therefore rested on inference rather than proved facts. On that basis, the addition was deleted and the appeal succeeded. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467641