https://www.taxtmi.com/caselaws?id=802026 Additions for alleged on-money receipts founded on WhatsApp chats, third-party statements and seized material require meaningful confrontation and cross-examination of material witnesses. Untested material containing no specific admission or complete enforceable agreement remains a suspicious circumstance and cannot sustain an addition. Proceedings under Section 153C require year-specific satisfaction establishing a nexus between seized material and income determination for each assessment year. A consolidated satisfaction note spanning years for which no incriminating material is alleged lacks that nexus, invalidating initiation of proceedings and undermining consequential assessment and penalty. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802026 Additions for alleged on-money receipts founded on WhatsApp chats, third-party statements and seized material require meaningful confrontation and cross-examination of material witnesses. Untested material containing no specific admission or complete enforceable agreement remains a suspicious circumstance and cannot sustain an addition. Proceedings under Section 153C require year-specific satisfaction establishing a nexus between seized material and income determination for each assessment year. A consolidated satisfaction note spanning years for which no incriminating material is alleged lacks that nexus, invalidating initiation of proceedings and undermining consequential assessment and penalty. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802026