No addition against wife merely based on statement of husband

Sunita Gadde Vs ITO (ITAT Delhi)

Conclusion: Any material collected at the back of assessee or any statement recorded under section 131 at the back of assessee could not be read in evidence against assessee, unless same was confronted to assessee and that assessee should be allowed to cross-examine to such statements. In this case, the AO had failed to produce Smt. Jaya Sharma before assessee for cross-examination on behalf of assessee particularly when Smt. Jaya Sharma had retracted from her statement and t

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