https://www.taxtmi.com/caselaws?id=790849 Reassessment based solely on third-party statements was unsustainable because the assessee's request to cross-examine the deponents was denied. Reliance on such statements without affording cross-examination breached natural justice, and the defect was treated as going to the root of the reassessment. The reopening and resulting addition were therefore held bad in law, and the assessment was quashed in favour of the assessee. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790849 Reassessment based solely on third-party statements was unsustainable because the assessee's request to cross-examine the deponents was denied. Reliance on such statements without affording cross-examination breached natural justice, and the defect was treated as going to the root of the reassessment. The reopening and resulting addition were therefore held bad in law, and the assessment was quashed in favour of the assessee. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790849