https://www.taxtmi.com/caselaws?id=789835 An addition treating alleged accommodation entries as unexplained money could not be sustained where the assessee was not supplied the adverse third-party statements relied upon by the Revenue and was denied cross-examination of those deponents. The material basis for the addition included a ledger found in a seized tally file and statements said to admit accommodation entries, but only the ledger copy was furnished. The absence of disclosure and cross-examination deprived the assessee of a fair opportunity to rebut the case, so the addition offended natural justice. The matter was therefore remitted for supply of all adverse material, cross-examination, and fresh adjudication in accordance with law. en-us Mon, 23 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789835 An addition treating alleged accommodation entries as unexplained money could not be sustained where the assessee was not supplied the adverse third-party statements relied upon by the Revenue and was denied cross-examination of those deponents. The material basis for the addition included a ledger found in a seized tally file and statements said to admit accommodation entries, but only the ledger copy was furnished. The absence of disclosure and cross-examination deprived the assessee of a fair opportunity to rebut the case, so the addition offended natural justice. The matter was therefore remitted for supply of all adverse material, cross-examination, and fresh adjudication in accordance with law. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789835