Incriminating document found during search of third party needs to be provided to assessee

Ankush Ramrao Shinde Vs ITO (ITAT Mumbai)

ITAT Mumbai remanded the matter back to the file of Assessing Officer as incriminating document found against the Assessee during search operation of third party is not provided to the Assessee.

Facts- Assessee claims to be a farmer and working as a Govt. Officer. On the basis of the information received from the DGIT (Inv) Mumbai, to the effects that the Assessee has made cash payment of Rs. 5,00,000/- to Cosmos Group against book

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