No addition of unexplained cash relying on Third-Party statements without providing opportunity for Cross-Examination

Marghoob Alam Vs DCIT (ITAT Lucknow)

Conclusion: Addition of unexplained cash based on third-party statements was not sustainable as assessee had filed all documentary evidences which had not been adversely commented by the authorities below, coupled with the fact that the authorities below had made and sustained the additions on the basis of statements of third parties which had not been made available to assessees for cross examination.

Held: Assessees c

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