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Third-Party Statement Without Cross-Examination Invalid: ITAT Deletes ₹57.5L Addition
Case Law Details
- Case Name
- Mustafamiya H. Sheikh Vs ACIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Ahmedabad
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Table of Contents▸
Mustafamiya H. Sheikh Vs ACIT (ITAT Ahmedabad)
Background and Issues for Adjudication
Issue 1: Validity of Notice under Section 148
Issue 2: Addition of ₹57.5 Lakh Based on Third-Party Evidence
Key Judicial Precedents Considered
Tribunal’s Analysis and Observations
Conclusion
Result
Page ContentsMustafamiya H. Sheikh Vs ACIT (ITAT Ahmedabad)Background and Issues for AdjudicationIssue 1: Validity of Notice under Section 148Issue 2: Addition of ₹57.5 Lakh Based on Third-Party EvidenceKey Judicial Precedents ConsideredTribunal’s Analysis and ObservationsConclus...





