https://www.taxtmi.com/caselaws?id=273745 Additions based on seized documents and a third party's statement could not be sustained where the assessee was denied an effective opportunity to confront the material and cross-examine the maker of the statement. The HC held that, when the Revenue relies on such evidence, principles of natural justice require a fair and meaningful opportunity to test its veracity, and the material must also be independently corroborated. In the absence of cross-examination and corroborative evidence, the Tribunal was justified in deleting the additions. en-us Mon, 31 Jul 2017 00:00:00 +0530 Tue, 06 Feb 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273745 Additions based on seized documents and a third party's statement could not be sustained where the assessee was denied an effective opportunity to confront the material and cross-examine the maker of the statement. The HC held that, when the Revenue relies on such evidence, principles of natural justice require a fair and meaningful opportunity to test its veracity, and the material must also be independently corroborated. In the absence of cross-examination and corroborative evidence, the Tribunal was justified in deleting the additions. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273745