Addition without allowing cross-examination despite request of assessee is invalid

Late Harbhajan Singh Makkar Vs ACIT (ITAT Delhi) When the assessee had specifically asked for the cross-examination and if same was not given to the assessee, the addition cannot be made in the hands of the assessee, as denial of opportunity to the assessee to cross-examine the witness whose statements were made the sole basis of the assessment is a serious flaw rendering the order as nullity in as much as it amounted to violation of the principles of the natural justice. The fact shows that assessee has sold the property at 1st floor, BB – 17 greater Kailash part – 2, New Delhi for a cons...