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Entry Operator Statement Is No Evidence Without Fair Hearing
Case Law Details
- Case Name
- New Track Exim Private Limited Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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New Track Exim Private Limited Vs ITO (ITAT Delhi)
Delhi ITAT Deletes ₹90.50 Lakh u/s 68: Reopening Upheld but Addition Fails for Denial of Cross-Examination
Reopening Survives, Addition Doesn’t: No Cross-Examination, No Section 68- Faceless Suspicion vs. Fair Play: ITAT Strikes Down ₹90.50 Lakh Addition- Entry Operator Statement Without Cross-Examination Is No Evidence- Natural Justice Trumps Investigation Report in Section 68 Case
Delhi ITAT ‘E’ Bench in New Track Exim Pvt. Ltd. Vs. ITO [ITA No. 2765/Del/2024, AY 2012-13, order dated 31.12.2025] partly allowed Asse...
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