Case Law Details
Case Name : Smt. Rekha Ganesh Vs ACIT (ITAT Bangalore)
Appeal Number : ITA No. 1275/Bang/2024
Date of Judgement/Order : 20/09/2024
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Bangalore
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Smt. Rekha Ganesh Vs ACIT (ITAT Bangalore)
ITAT Bangalore held that granting an opportunity to cross examine essential when addition is made on the basis of 3rd party statements. Non-granting any opportunity of cross examination violates the principle of natural which vitiates the validity of addition.
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