Case Law Details
Shaleen Prasad Vs ITO (ITAT Delhi)
The Ld. Counsel also submitted that the Ld. First Appellate Authority has erred in upholding the addition in the hands of the assessee on account of alleged payment to M/s Santosh Medical College without providing any opportunity of cross examination and relying upon the information collected behind the back of the appellant.
Investigation Wing have not supplied copies of statement of Dr. P Mahalingam to the assessee and no cross examination to his statement have been allowed any stage. Therefore, addition made on the basis of information and material collected on the back of the assessee cannot be tackled as valid basis for making addition in the hands of the assessee.
ITAT held that In view of foregoing discussion and considering the totality of the facts and circumstances of the case noted above in the light of material on record as well as Order of the Tribunal in the case of Shri Naresh Pamnani, Delhi (supra), I am of the view that no addition could be made in the hands of assessee on account of payment of capitation fees.
FULL TEXT OF THE ORDER OF ITAT DELHI
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