Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
HC held that additions made in assessment based solely on statements and documents seized from a third party, without affording assessees an opportunity to cross-examine that witness, violated principles of natural justice. The AO and Commissioner had rejected specific requests for cross-examination, and the Tribunal failed to appreciate settled law on this issue. HC allowed the assessees' tax appeals, quashed the Tribunal's orders, and set aside the consequential assessments. Matters were remanded to the AO for de novo adjudication after granting effective cross-examination of the key witness. All other questions of law and merits were expressly left open for fresh consideration.
HC held that additions made in assessment based solely on statements and documents seized from a third party, without affording assessees an opportunity to cross-examine that witness, violated principles of natural justice. The AO and Commissioner had rejected specific requests for cross-examination, and the Tribunal failed to appreciate settled law on this issue. HC allowed the assessees' tax appeals, quashed the Tribunal's orders, and set aside the consequential assessments. Matters were remanded to the AO for de novo adjudication after granting effective cross-examination of the key witness. All other questions of law and merits were expressly left open for fresh consideration.
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