Addition, without opportunity of cross-examination of witnesses, unjustified

Shri Jai Singh Yadav Vs ACIT (ITAT Jaipur)

No addition can be made only on the basis of statements of the third party without providing the opportunity of cross-examination of the person when specifically asked by the assessee in whose hand the addition has been made

Facts-
The assessee filed his original ROI u/s 139(1)declaring a total income of Rs.3,08,160/. A search and seizure operation u/s 132 was carried out by Income Tax Department on 19/11/2016 at the premises. By virtue of search, a war

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