DCIT v. Triton Hotels & Resorts (P) Ltd · ITAT Mumbai on §69C: third-party documents that don't name the assessee

Can seized third-party documents that never name the assessee ground a §69C addition?

No. Documents seized from a third party that do not contain the assessee's name cannot sustain an addition under §69C.

Facts in brief

• The addition under §69C rested on documents seized from a third party.
• The seized documents did not contain the name of the assessee.

Issue before the bench

Whether unnamed third-party material is evidence against the assessee.

Held

The Mumbai Bench deleted the addition: identification, corroboration and an opportunity to cross-examine are conditions precedent.

Practitioner takeaway