https://www.taxtmi.com/caselaws?id=763282 Additions based on digital data and statements recorded in a third-party search could not be sustained where the assessee was not given the relied-upon material and was denied an effective opportunity to cross-examine the persons whose statements were used. The assessment order itself linked the disputed entries to the assessee through those statements, but their adverse use was held inconsistent with natural justice. The additions were also found unsustainable on the merits in light of coordinate bench decisions involving similar search material. The additions were deleted and relief was granted to the assessee. en-us Fri, 13 Dec 2024 00:00:00 +0530 Tue, 17 Dec 2024 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763282 Additions based on digital data and statements recorded in a third-party search could not be sustained where the assessee was not given the relied-upon material and was denied an effective opportunity to cross-examine the persons whose statements were used. The assessment order itself linked the disputed entries to the assessee through those statements, but their adverse use was held inconsistent with natural justice. The additions were also found unsustainable on the merits in light of coordinate bench decisions involving similar search material. The additions were deleted and relief was granted to the assessee. Case-Laws Income Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763282