https://www.taxtmi.com/caselaws?id=782756 HC held that additions based solely on statements and documents seized from a third-party witness, without affording the assessees an opportunity to cross-examine that witness, violated principles of natural justice. As the Assessing Officer and Commissioner denied repeated requests for cross-examination, and the Tribunal failed to appreciate the settled law requiring such opportunity when statements are used to the assessee's detriment, the impugned Tribunal orders were quashed. The matters were remanded to the AO for de novo adjudication after granting effective cross-examination. All other questions of law and merits were left open for reconsideration in accordance with law. en-us Fri, 21 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782756 HC held that additions based solely on statements and documents seized from a third-party witness, without affording the assessees an opportunity to cross-examine that witness, violated principles of natural justice. As the Assessing Officer and Commissioner denied repeated requests for cross-examination, and the Tribunal failed to appreciate the settled law requiring such opportunity when statements are used to the assessee's detriment, the impugned Tribunal orders were quashed. The matters were remanded to the AO for de novo adjudication after granting effective cross-examination. All other questions of law and merits were left open for reconsideration in accordance with law. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782756