https://www.taxtmi.com/caselaws?id=423179 The ITAT upheld the CIT(A)'s decision to delete additions of Rs. 17.30 lakhs, Rs. 1,77,34,000/-, and Rs. 10,00,000/-. The tribunal emphasized procedural fairness and the right to cross-examination, noting the AO's reliance on statements without allowing cross-examination and lack of corroborative evidence. The Revenue's appeal was dismissed, affirming the deletions made by the CIT(A) in favor of the assessee. en-us Thu, 31 Mar 2022 00:00:00 +0530 Tue, 31 May 2022 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423179 The ITAT upheld the CIT(A)'s decision to delete additions of Rs. 17.30 lakhs, Rs. 1,77,34,000/-, and Rs. 10,00,000/-. The tribunal emphasized procedural fairness and the right to cross-examination, noting the AO's reliance on statements without allowing cross-examination and lack of corroborative evidence. The Revenue's appeal was dismissed, affirming the deletions made by the CIT(A) in favor of the assessee. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423179