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Addition based on documents found from third party without granting cross-examination is not sustainable
Case Law Details
- Case Name
- Sunil Kumar Agarwal Vs ACIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Jaipur
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Sunil Kumar Agarwal Vs ACIT (ITAT Jaipur)
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Sunil Kumar Agarwal Vs ACIT (ITAT Jaipur)
ITAT Jaipur held that addition made on the basis of documents found from the third party without providing any opportunity of cross-examination is liable to be deleted on the ground of violation of principles of natural justice.
Facts- A search and seizure action u/s 132 of the Act was carried out by the Income Tax Department on the members of Narnoli Group on 28-06-2019 of which the assessee is one of the members. The present appeal has been filed mainly contesting...
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