https://www.taxtmi.com/caselaws?id=800100 Extrapolation of alleged unaccounted sales from seized loose sheets covering only 41 days and WhatsApp communications relating to a different period requires independent incriminating evidence of similar unrecorded sales during the relevant assessment year. Material dated from 30 December 2021 to 9 February 2022 did not establish continuous unaccounted sales in FY 2020-21. Estimating annual unaccounted sales for AY 2021-22 solely by extending that limited-period material lacked evidentiary support; the estimated addition was therefore unsustainable and its deletion was affirmed. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800100 Extrapolation of alleged unaccounted sales from seized loose sheets covering only 41 days and WhatsApp communications relating to a different period requires independent incriminating evidence of similar unrecorded sales during the relevant assessment year. Material dated from 30 December 2021 to 9 February 2022 did not establish continuous unaccounted sales in FY 2020-21. Estimating annual unaccounted sales for AY 2021-22 solely by extending that limited-period material lacked evidentiary support; the estimated addition was therefore unsustainable and its deletion was affirmed. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800100