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Case Law Details

Case Name : ACIT Vs Tristar Jewellery Exports Pvt. Ltd (ITAT Mumbai)
Related Assessment Year : 2006-07
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Brief of the case- ITAT Mumbai has held in the case of ACIT vs. Tristar Jewellery Exports Pvt. Ltd. That Reliance on statement of supplier who confesses to providing accommodation entries without giving assessee right of cross-examination violates principles of natural justice. . A statement recorded at the back of a party cannot be used against such party without confronting such statement to the party. So addition base on such statement are not justified.

Brief Facts of the Case and Grounds of App

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