https://www.taxtmi.com/caselaws?id=459607 The ITAT Indore set aside the CIT(A) order and remanded the matter to the AO for fresh adjudication due to violation of natural justice principles. The AO made additions based on seized materials, DSP Lokayukt reports, and witness statements without confronting the assessee or providing cross-examination opportunities. The tribunal held that using evidence without allowing the assessee to rebut or cross-examine witnesses violates natural justice. Key violations included relying on DSP reports obtained without assessee's knowledge, statements recorded during search operations, and handwriting expert reports without permitting cross-examination. The matter was remanded for assessment years 2004-05 to 2010-11 with directions to provide proper hearing opportunities and allow cross-examination of witnesses whose statements formed the basis of additions. en-us Tue, 07 Nov 2023 00:00:00 +0530 Thu, 19 Dec 2024 18:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459607 The ITAT Indore set aside the CIT(A) order and remanded the matter to the AO for fresh adjudication due to violation of natural justice principles. The AO made additions based on seized materials, DSP Lokayukt reports, and witness statements without confronting the assessee or providing cross-examination opportunities. The tribunal held that using evidence without allowing the assessee to rebut or cross-examine witnesses violates natural justice. Key violations included relying on DSP reports obtained without assessee's knowledge, statements recorded during search operations, and handwriting expert reports without permitting cross-examination. The matter was remanded for assessment years 2004-05 to 2010-11 with directions to provide proper hearing opportunities and allow cross-examination of witnesses whose statements formed the basis of additions. Case-Laws Income Tax Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459607