https://www.taxtmi.com/highlights?id=56959 Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed - ITAT rightly deleted the additions - HC en-us Mon, 01 Mar 2021 11:07:19 +0530 Mon, 01 Mar 2021 11:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56959 Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed - ITAT rightly deleted the additions - HC Highlights Income Tax Mon, 01 Mar 2021 11:07:19 +0530 https://www.taxtmi.com/highlights?id=56959