https://www.taxtmi.com/caselaws?id=792281 Additions based on seized diary entries and supporting witness statements cannot be sustained where the assessee is denied an effective opportunity to cross-examine the persons whose statements form the foundation of the assessment. When documentary material is not self-explanatory and the revenue relies on oral statements to establish the transaction pattern or alleged participation, denial of cross-examination of vital witnesses undermines the evidentiary basis of the addition. Mere supply of copies of the statements and seized material does not cure that defect if the adverse inference rests substantially on those statements. On that reasoning, the additions were treated as unsustainable for lack of fair evidentiary process. en-us Wed, 20 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792281 Additions based on seized diary entries and supporting witness statements cannot be sustained where the assessee is denied an effective opportunity to cross-examine the persons whose statements form the foundation of the assessment. When documentary material is not self-explanatory and the revenue relies on oral statements to establish the transaction pattern or alleged participation, denial of cross-examination of vital witnesses undermines the evidentiary basis of the addition. Mere supply of copies of the statements and seized material does not cure that defect if the adverse inference rests substantially on those statements. On that reasoning, the additions were treated as unsustainable for lack of fair evidentiary process. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792281