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Section 68 Addition Quashed as Cross-Examination Opportunity Was Only an Eyewash
Case Law Details
- Case Name
- Baleshwar Sharma Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Baleshwar Sharma Vs DCIT (Delhi High Court)
Delhi High Court Sets Aside Section 68 Addition Due to Denial of Cross-Examination; Assessment Order Set Aside as Third-Party Slip Was Relied Upon Without Fair Hearing; Delhi HC Rules Natural Justice Violated When Assessment Relied on Third-Party Statement; Section 68 Addition Based on Seized Slip Invalid for Lack of Effective Cross-Examination.
The Delhi High Court considered a writ petition challenging an assessment order dated 31.03.2026 passed under Section 143(3) of the Income Tax Act, 1961. The assessment had raised a tax deman...
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