Section 68 Addition Quashed as Cross-Examination Opportunity Was Only an Eyewash

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 demand against the pet...