https://www.taxtmi.com/caselaws?id=789479 An addition for unexplained investment under section 69 cannot be sustained on the basis of an uncorroborated excel sheet recovered from a third party and statements recorded behind the assessee's back when no independent evidence proves the alleged cash payment. Denial of the assessee's request for cross-examination breached natural justice, and the figures in the excel sheet did not support the Revenue's enhanced amount. The Tribunal held that the addition rested on presumption and suspicion rather than proof, and deleted it in favour of the assessee. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789479 An addition for unexplained investment under section 69 cannot be sustained on the basis of an uncorroborated excel sheet recovered from a third party and statements recorded behind the assessee's back when no independent evidence proves the alleged cash payment. Denial of the assessee's request for cross-examination breached natural justice, and the figures in the excel sheet did not support the Revenue's enhanced amount. The Tribunal held that the addition rested on presumption and suspicion rather than proof, and deleted it in favour of the assessee. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789479