https://www.taxtmi.com/caselaws?id=470939 Third-party seized documents cannot alone support additions where no statement from their possessor establishes their nature, authorship or contents, departmental inquiry yields no adverse material, and no independent corroboration links them to the assessee; the additions are unsustainable. Statutory approval for assessment must reflect independent application of mind to each assessment year. A single omnibus approval covering multiple years, issued mechanically, fails that requirement and vitiates the assessment. Consequently, assessments based on both defective consolidated approval and unsupported third-party material cannot be sustained. en-us Fri, 05 Dec 2025 00:00:00 +0530 Fri, 14 Aug 2026 07:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470939 Third-party seized documents cannot alone support additions where no statement from their possessor establishes their nature, authorship or contents, departmental inquiry yields no adverse material, and no independent corroboration links them to the assessee; the additions are unsustainable. Statutory approval for assessment must reflect independent application of mind to each assessment year. A single omnibus approval covering multiple years, issued mechanically, fails that requirement and vitiates the assessment. Consequently, assessments based on both defective consolidated approval and unsupported third-party material cannot be sustained. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470939