https://www.taxtmi.com/caselaws?id=463969 ITAT NAGPUR - AT upheld the CIT(A)'s order dismissing the Revenue's appeal against additions u/s 69 based on an unsigned photocopy of a sale agreement found at a third party's premises. The assessee produced a registered sale deed as conclusive proof of purchase, and the AO relied on the photocopy without permitting cross-examination of the third party, breaching principles of natural justice. The Tribunal held the procedural defect fatal and declined to interfere with the appellate order. en-us Mon, 10 Feb 2025 00:00:00 +0530 Tue, 23 Sep 2025 16:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463969 ITAT NAGPUR - AT upheld the CIT(A)'s order dismissing the Revenue's appeal against additions u/s 69 based on an unsigned photocopy of a sale agreement found at a third party's premises. The assessee produced a registered sale deed as conclusive proof of purchase, and the AO relied on the photocopy without permitting cross-examination of the third party, breaching principles of natural justice. The Tribunal held the procedural defect fatal and declined to interfere with the appellate order. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463969