Buyer Can’t Be Taxed on Builder’s Confession Alone- Third-Party Excel & Statements Not Enough

Bharat Solanki Vs DCIT (ITAT Mumbai) Buyer Can’t Be Taxed on Builder’s Confession Alone- Third-Party Excel & Statements Not Enough- No Cross-Examination, No Direct Evidence—₹12.87 Lakh 69C Additions Quashed by ITAT Mumbai Mumbai ITAT ‘B’ Bench in Bharat Solanki vs DCIT (ITA Nos. 6523 to 6525/Mum/2025, AYs 2017-18 to 2019-20, order dated 23-12-2025) allowed the assessee’s appeals and deleted additions made u/s 69C towards alleged “on-money” paid in cash for purchase of a shop, holding that additions based solely on third-party digital records and statements—without cross...