https://www.taxtmi.com/caselaws?id=789106 A third-party loose excel sheet, without a clear nexus to the assessee's alleged purchase and without corroborative evidence, cannot by itself justify an addition in reassessment. The sheet related to a different project, while the record showed cheque payments and a notarised affidavit from the developer denying receipt of cash. In the absence of reliable linkage between the document and the assessee, the inference of undisclosed cash payment failed, and the addition was deleted. en-us Fri, 20 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789106 A third-party loose excel sheet, without a clear nexus to the assessee's alleged purchase and without corroborative evidence, cannot by itself justify an addition in reassessment. The sheet related to a different project, while the record showed cheque payments and a notarised affidavit from the developer denying receipt of cash. In the absence of reliable linkage between the document and the assessee, the inference of undisclosed cash payment failed, and the addition was deleted. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789106