No Opportunity for Cross Examination: ITAT deletes Addition

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 collect...