https://www.taxtmi.com/caselaws?id=793590 A loose sheet or search statement cannot, by itself, sustain an addition unless its contents are independently and holistically corroborated by surrounding evidence; the Godhavi on-money issue was therefore sent back for de novo consideration. The limitation objection was dismissed, as the challenge based only on common Assessing Officer status was untenable, while the alternate section 54F claim was also restored with the main matter. In the individual search assessment, additions for unexplained jewellery and cash were likewise remanded for fresh adjudication because the family ownership, streedhan, gift, and household-source explanations required further substantiation before final confirmation. en-us Thu, 14 May 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793590 A loose sheet or search statement cannot, by itself, sustain an addition unless its contents are independently and holistically corroborated by surrounding evidence; the Godhavi on-money issue was therefore sent back for de novo consideration. The limitation objection was dismissed, as the challenge based only on common Assessing Officer status was untenable, while the alternate section 54F claim was also restored with the main matter. In the individual search assessment, additions for unexplained jewellery and cash were likewise remanded for fresh adjudication because the family ownership, streedhan, gift, and household-source explanations required further substantiation before final confirmation. Case-Laws Income Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793590