https://www.taxtmi.com/caselaws?id=772095 The ITAT Delhi allowed the appeal of the assessee, quashing additions made under section 153A based on incriminating documents seized from a distinct taxable entity, not the assessee. The tribunal found illegality in invoking section 292C without granting the assessee an opportunity for cross-examination of the material witness. The AO's reliance on statements of another entity without proper cross-examination was held improper. On merits, the tribunal upheld the CIT(A)'s deletion of additions, noting the AO's acceptance of the assessee's evidence in the remand report. Grounds raised by the Revenue were dismissed, and additions were deleted. en-us Wed, 26 Mar 2025 00:00:00 +0530 Wed, 13 Aug 2025 18:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772095 The ITAT Delhi allowed the appeal of the assessee, quashing additions made under section 153A based on incriminating documents seized from a distinct taxable entity, not the assessee. The tribunal found illegality in invoking section 292C without granting the assessee an opportunity for cross-examination of the material witness. The AO's reliance on statements of another entity without proper cross-examination was held improper. On merits, the tribunal upheld the CIT(A)'s deletion of additions, noting the AO's acceptance of the assessee's evidence in the remand report. Grounds raised by the Revenue were dismissed, and additions were deleted. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772095