https://www.taxtmi.com/caselaws?id=797068 Uncorroborated entries in a diary seized from a third party cannot, by themselves, sustain an addition for undisclosed income where no independent evidence links the assessee to the alleged land transactions or receipts. No relevant documents were found during the assessee's search, the assessee denied ownership or dealings in the plots, and neither the person from whom the diary was seized nor the alleged purchaser admitted that the entries related to the assessee. As the addition rested on presumption without corroborative material, it was unsustainable and deleted. en-us Thu, 15 Jan 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797068 Uncorroborated entries in a diary seized from a third party cannot, by themselves, sustain an addition for undisclosed income where no independent evidence links the assessee to the alleged land transactions or receipts. No relevant documents were found during the assessee's search, the assessee denied ownership or dealings in the plots, and neither the person from whom the diary was seized nor the alleged purchaser admitted that the entries related to the assessee. As the addition rested on presumption without corroborative material, it was unsustainable and deleted. Case-Laws Income Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797068