Addition based on seized document retrieved from third person without cross examination opportunity is unsustainable

RSWM Ltd. Vs DCIT (ITAT Delhi) ITAT Delhi held that addition u/s. 69 of the Income Tax Act based on working/ seized document retrieved from third person without granting cross examination opportunity to the assessee is unsustainable in law. Facts- The Assessee is a listed Company in which public is substantially interested engaged in the business of manufacturing of yarn. The original return u/s 139(1) of the Act was filed on 26/11/2014 declaring total of Rs.107,07,43,530/- which was subsequently revised on dated 08/09/2015 declaring total income of Rs.123,72,26,800/- and again on 22/03/2016 d...