https://www.taxtmi.com/caselaws?id=785352 Right to cross-examination and admissibility of third-party statements were central, where an addition for unexplained on-money in an immovable property purchase relied on a third-party statement recorded during search. The respondent did not show any prior request by the assessee for cross-examination; at tribunal hearing the assessee sought an opportunity to cross-examine the third-party witness and to obtain copies of the recorded statement. The tribunal directed remand to the assessing officer for fresh adjudication after providing statement copies and an opportunity to cross-examine, and allowed the appeals for statistical purposes. en-us Tue, 16 Dec 2025 00:00:00 +0530 Thu, 22 Jan 2026 08:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785352 Right to cross-examination and admissibility of third-party statements were central, where an addition for unexplained on-money in an immovable property purchase relied on a third-party statement recorded during search. The respondent did not show any prior request by the assessee for cross-examination; at tribunal hearing the assessee sought an opportunity to cross-examine the third-party witness and to obtain copies of the recorded statement. The tribunal directed remand to the assessing officer for fresh adjudication after providing statement copies and an opportunity to cross-examine, and allowed the appeals for statistical purposes. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785352