https://www.taxtmi.com/caselaws?id=178923 The Tribunal found in favor of the revenue in the case. The Tribunal emphasized that the CIT (A) should have conducted further inquiries or directed the AO to do so regarding the deletion of the addition made under section 69A of the IT Act. The Tribunal noted that the AO's failure to provide cross-examination opportunities and establish a case against the assessee violated principles of natural justice. Therefore, the Tribunal restored the matter to the AO for necessary inquiries and cross-examination, allowing the revenue's appeal for statistical purposes. en-us Fri, 19 Mar 2010 00:00:00 +0530 Tue, 16 Feb 2016 12:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178923 The Tribunal found in favor of the revenue in the case. The Tribunal emphasized that the CIT (A) should have conducted further inquiries or directed the AO to do so regarding the deletion of the addition made under section 69A of the IT Act. The Tribunal noted that the AO's failure to provide cross-examination opportunities and establish a case against the assessee violated principles of natural justice. Therefore, the Tribunal restored the matter to the AO for necessary inquiries and cross-examination, allowing the revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178923