Additions based on evidence not confronted to assessee are invalid

Dr. Shyam Sunder Doda Vs ACIT (ITAT Delhi)

In the case of Dr. Shyam Sunder Doda Vs Assistant Commissioner of Income Tax (ACIT), ITAT Delhi reinforced the principle that no tax additions can be made based on evidence that has not been confronted to the assessee. The ruling highlights the necessity of due process and upholding the assessee’s rights in taxation matters.

Analysis: In this appeal, Dr. Shyam Sunder Doda challenged the confirmation of the A

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