https://www.taxtmi.com/caselaws?id=793733 Protective additions in search assessment proceedings cannot stand where they rest only on loose sheets, scribblings and unsubstantiated jottings without signatures, reliable narration or corroborative evidence. The Tribunal held that the rebuttable presumptions under section 132(4A) and section 292C do not dispense with independent proof, and that denial of effective cross-examination further weakens the revenue case. As the corresponding substantive additions in the trust's case had already been deleted for want of evidentiary support, the protective additions in the assessee's hands were also deleted and the revenue appeals were dismissed. en-us Thu, 21 May 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793733 Protective additions in search assessment proceedings cannot stand where they rest only on loose sheets, scribblings and unsubstantiated jottings without signatures, reliable narration or corroborative evidence. The Tribunal held that the rebuttable presumptions under section 132(4A) and section 292C do not dispense with independent proof, and that denial of effective cross-examination further weakens the revenue case. As the corresponding substantive additions in the trust's case had already been deleted for want of evidentiary support, the protective additions in the assessee's hands were also deleted and the revenue appeals were dismissed. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793733