Lack of cross examination & violation of principle of natural justice – Additions deleted

P. Mittal Manufacturing Pvt. Ltd. Vs ITO (ITAT Delhi)

Appellant stated that where revenue strongly relies on statements of certain persons to implicate an assessee, principles of cross examination have to be invariably followed if truth and justice need to be found out. He stated that the answer has been given by the Bench positive in the case Amitabh Bansal vs. Income Tax Officer, Ward 46(4), New Delhi (2019) 102 taxmann.com 229 (Supra) and therefore, requested to follow the same ratio in the case of the assessee and

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