https://www.taxtmi.com/caselaws?id=404186 The Tribunal allowed the appeal of the Assessee, holding that the denial of the right to cross-examine witnesses violated principles of natural justice. The addition of Rs. 10 lakhs under section 68 of the I.T. Act, 1961 was deemed unjustified as no adverse material supported it. The Tribunal set aside lower authorities' orders, deleted the addition, and considered the issue of reopening the assessment unnecessary. Upholding due process, the Tribunal emphasized the importance of respecting the assessee's rights in assessment proceedings. en-us Wed, 17 Feb 2021 00:00:00 +0530 Wed, 17 Feb 2021 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404186 The Tribunal allowed the appeal of the Assessee, holding that the denial of the right to cross-examine witnesses violated principles of natural justice. The addition of Rs. 10 lakhs under section 68 of the I.T. Act, 1961 was deemed unjustified as no adverse material supported it. The Tribunal set aside lower authorities' orders, deleted the addition, and considered the issue of reopening the assessment unnecessary. Upholding due process, the Tribunal emphasized the importance of respecting the assessee's rights in assessment proceedings. Case-Laws Income Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404186