https://www.taxtmi.com/caselaws?id=387428 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the addition of Rs. 1,70,00,000 to the assessee's income. This decision was based on the denial of the opportunity for cross-examination, contradictions in the statements regarding the timing of the alleged payment, and the lack of corroborative evidence. The Tribunal held that the failure to provide complete material and the opportunity for cross-examination rendered the assessment order invalid, leading to the allowance of the assessee's appeal. en-us Wed, 16 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387428 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the addition of Rs. 1,70,00,000 to the assessee's income. This decision was based on the denial of the opportunity for cross-examination, contradictions in the statements regarding the timing of the alleged payment, and the lack of corroborative evidence. The Tribunal held that the failure to provide complete material and the opportunity for cross-examination rendered the assessment order invalid, leading to the allowance of the assessee's appeal. Case-Laws Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387428