https://www.taxtmi.com/caselaws?id=791737 In search assessment commentary, additions based on WhatsApp chats, alleged cash dealings, and seized third-party material were found unsustainable where they were unsupported by corroborative evidence, lacked proper digital evidence compliance, and were not confronted to the assessee with cross-examination. The text also notes that professional income already disclosed in the spouse's return could not be taxed again in the assessee's hands absent material showing it was his undisclosed income. For agricultural income, the additions failed because the assessee produced land and crop records, while the Revenue relied only on presumption without cogent proof that the income belonged to the assessee. en-us Tue, 21 Apr 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791737 In search assessment commentary, additions based on WhatsApp chats, alleged cash dealings, and seized third-party material were found unsustainable where they were unsupported by corroborative evidence, lacked proper digital evidence compliance, and were not confronted to the assessee with cross-examination. The text also notes that professional income already disclosed in the spouse's return could not be taxed again in the assessee's hands absent material showing it was his undisclosed income. For agricultural income, the additions failed because the assessee produced land and crop records, while the Revenue relied only on presumption without cogent proof that the income belonged to the assessee. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791737