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.

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