Addition based on documents found from third party without granting cross-examination is not sustainable

Sunil Kumar Agarwal Vs ACIT (ITAT Jaipur)

ITAT Jaipur held that addition made on the basis of documents found from the third party without providing any opportunity of cross-examination is liable to be deleted on the ground of violation of principles of natural justice.

Facts- A search and seizure action u/s 132 of the Act was carried out by the Income Tax Department on the members of Narnoli Group on 28-06-2019 of which the assessee is one of the members. The present appeal has been filed mainly contesting that CIT(A) has erred in confirming the action of

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