Question And Answer
Subject: Additions in the income based on documents received from third party
Category: 
Querist: Advocate satish kumar solanki
Answered by:
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Date: September 29, 2025
Query asked by Advocate satish kumar solanki

Are additions made based on documents recovered from a third party sustainable? A copy of the document is not shared with the assessee during assessment.

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Answer given by

No. Under the principles of natural justice, all material or evidence relied upon by the tax authorities must be disclosed to the assessee and he must be given opportunity to rebut or explain it. In Kishinchand Chellaram v. CIT [1980) 125 ITR 713 (SC), the Supreme Court held that non-disclosure of evidence to the assessee renders the assessment unsustainable.



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