ITAT Hyderabad Judgments — September 2023

The Tribunal, relying on a previous decision, held that the seized document (Annexure A/KMR/RES/01) was a 'dumb document' lacking essential details like payer's name, date, and purpose of payment. It ruled that such uncorroborated documents and third-party statements, without cross-examination, could not be the sole basis for making additions under Section 69.