https://www.taxtmi.com/caselaws?id=343170 The tribunal allowed the assessee's appeal, directing the AO to delete the addition of Rs. 18 lakh. The tribunal emphasized the importance of adhering to principles of natural justice, providing proper opportunities for cross-examination, and complying with CBDT guidelines. It ruled that statements obtained under coercion and without proper procedural adherence cannot be the sole basis for income additions. The same principles were applied to the subsequent assessment year, resulting in the allowance of both appeals by the assessee. en-us Wed, 03 May 2017 00:00:00 +0530 Sat, 20 May 2017 09:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343170 The tribunal allowed the assessee's appeal, directing the AO to delete the addition of Rs. 18 lakh. The tribunal emphasized the importance of adhering to principles of natural justice, providing proper opportunities for cross-examination, and complying with CBDT guidelines. It ruled that statements obtained under coercion and without proper procedural adherence cannot be the sole basis for income additions. The same principles were applied to the subsequent assessment year, resulting in the allowance of both appeals by the assessee. Case-Laws Income Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343170