https://www.taxtmi.com/caselaws?id=790052 An unsigned Excel sheet seized from a third party's premises, without the assessee's name or any corroborative material, could not by itself sustain an addition for alleged undisclosed receipts. The Tribunal treated the document as a dump paper, noting that no independent evidence showed receipt of unaccounted cash over and above recorded contractual receipts. Denial of cross-examination of the person from whose premises the material was seized also violated natural justice. A request to remand the matter for project valuation was rejected because valuation was not relevant to the core allegation of on-money receipts and had not been raised in assessment proceedings. The addition was deleted. en-us Mon, 13 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790052 An unsigned Excel sheet seized from a third party's premises, without the assessee's name or any corroborative material, could not by itself sustain an addition for alleged undisclosed receipts. The Tribunal treated the document as a dump paper, noting that no independent evidence showed receipt of unaccounted cash over and above recorded contractual receipts. Denial of cross-examination of the person from whose premises the material was seized also violated natural justice. A request to remand the matter for project valuation was rejected because valuation was not relevant to the core allegation of on-money receipts and had not been raised in assessment proceedings. The addition was deleted. Case-Laws Income Tax Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790052