https://www.taxtmi.com/caselaws?id=790889 An addition under section 69A cannot be sustained solely on a search statement under section 132(4) when that statement is promptly retracted and remains uncorroborated. ITAT Delhi noted that the assessee's alleged admission of commission income was withdrawn shortly after the search and was supported by medical material and an affidavit, while the search yielded no seized cash, jewellery, documents, or bank evidence linking the assessee to undisclosed income. A search statement is relevant evidence, but without independent incriminating material it cannot by itself establish unexplained income. The deletion of the addition was therefore upheld. en-us Fri, 17 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790889 An addition under section 69A cannot be sustained solely on a search statement under section 132(4) when that statement is promptly retracted and remains uncorroborated. ITAT Delhi noted that the assessee's alleged admission of commission income was withdrawn shortly after the search and was supported by medical material and an affidavit, while the search yielded no seized cash, jewellery, documents, or bank evidence linking the assessee to undisclosed income. A search statement is relevant evidence, but without independent incriminating material it cannot by itself establish unexplained income. The deletion of the addition was therefore upheld. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790889