Denial of cross-examination of person based on which addition was confirmed is unjustified

DSG Papers Pvt. Ltd. Vs The ACIT / DCIT (ITAT Chandigarh)

ITAT Chandigarh held that denial of cross-examination, based on which addition on account of unrecorded sales was confirmed, demolishes the very foundation of making addition and hence such addition is unsustainable in law.

Facts-

Post search operations, AO proceeded to reopen the assessee’s case u/s 148. During the course of re-assessment proceedings, the AO proceeded to reject the books of account maintai

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