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Income Tax

Third-Party Statement Without Cross-Examination Invalid: ITAT Deletes ₹57.5L Addition

Case Law Details

Case Name
Mustafamiya H. Sheikh Vs ACIT (ITAT Ahmedabad)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2004-05
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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...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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