This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Addition Set Aside for Lack of Cross-Examination Opportunity
Case Law Details
- Case Name
- Preeti Milan Sankhala Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Preeti Milan Sankhala Vs ITO (ITAT Pune)
Addition Based on Third-Party Statement Set Aside; Matter Restored for Cross-Examination and Legal Adjudication: ITAT Pune
Summary: The Pune Bench (SMC) of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal for AY 2017-18 for statistical purposes and set aside the NFAC order confirming an addition of ₹15 lakh towards alleged unexplained investment in purchase of a flat.
The addition was made under section 69C, based solely on third-party information and statement recorded under section 131 during survey proceedings in the case of...
Author Info
