https://www.taxtmi.com/caselaws?id=445871 HC upheld ITAT's decision allowing relief to assessee where addition was made based on third-party statements recorded without providing cross-examination opportunity. Assessing Officer made addition for suppressed sales relying solely on statements without conclusive evidence, violating natural justice principles. Commissioner noted lack of supporting record or evidence. HC found no question of law arose as ITAT correctly interfered with lower authorities' orders, following precedent where cross-examination denial constituted natural justice violation. en-us Thu, 09 Nov 2023 00:00:00 +0530 Tue, 14 Jul 2026 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445871 HC upheld ITAT's decision allowing relief to assessee where addition was made based on third-party statements recorded without providing cross-examination opportunity. Assessing Officer made addition for suppressed sales relying solely on statements without conclusive evidence, violating natural justice principles. Commissioner noted lack of supporting record or evidence. HC found no question of law arose as ITAT correctly interfered with lower authorities' orders, following precedent where cross-examination denial constituted natural justice violation. Case-Laws Income Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445871