https://www.taxtmi.com/caselaws?id=800015 Unexplained election-expenditure additions cannot rest solely on seized-notebook entries that neither identify the taxpayer nor show whether amounts were paid or received. Statutory presumptions for seized materials do not establish attribution where entries are undated, unsigned and unsupported by independent inquiry, recipient examination or other corroboration; the burden for unexplained expenditure therefore remains unmet. Election activity conducted in April and May 2019, and notebook seizure in July 2019, fell in financial year 2019-20, relevant to Assessment Year 2020-21. Undated entries and March 2019 election-schedule pages did not establish expenditure in Assessment Year 2019-20, so the addition was not assessable for that year. en-us Wed, 23 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800015 Unexplained election-expenditure additions cannot rest solely on seized-notebook entries that neither identify the taxpayer nor show whether amounts were paid or received. Statutory presumptions for seized materials do not establish attribution where entries are undated, unsigned and unsupported by independent inquiry, recipient examination or other corroboration; the burden for unexplained expenditure therefore remains unmet. Election activity conducted in April and May 2019, and notebook seizure in July 2019, fell in financial year 2019-20, relevant to Assessment Year 2020-21. Undated entries and March 2019 election-schedule pages did not establish expenditure in Assessment Year 2019-20, so the addition was not assessable for that year. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800015