https://www.taxtmi.com/caselaws?id=793395 Addition based solely on seized electronic data and a statement under section 132(4) could not be sustained where the record showed no specific admission by the assessee, the sale agreement did not support the alleged cash payment, and the assessee's explanation was not rebutted by independent material. Reliance on investigation material collected behind the assessee's back, without furnishing it for rebuttal or allowing cross-examination, violated audi alteram partem. The ITAT Delhi deleted the addition and granted relief to the assessee. en-us Wed, 20 May 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793395 Addition based solely on seized electronic data and a statement under section 132(4) could not be sustained where the record showed no specific admission by the assessee, the sale agreement did not support the alleged cash payment, and the assessee's explanation was not rebutted by independent material. Reliance on investigation material collected behind the assessee's back, without furnishing it for rebuttal or allowing cross-examination, violated audi alteram partem. The ITAT Delhi deleted the addition and granted relief to the assessee. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793395