https://www.taxtmi.com/caselaws?id=469939 Additions based exclusively on third-party statements and search material cannot stand unless the assessee is supplied the relied-upon material and given an effective opportunity to cross-examine the witnesses. Where the Revenue relies on statements recorded in search proceedings but withholds the supporting material and denies cross-examination, the assessment is vitiated for breach of natural justice. On these facts, the disputed additions were deleted and the impugned order was treated as unsustainable in law. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 09 Jul 2026 20:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469939 Additions based exclusively on third-party statements and search material cannot stand unless the assessee is supplied the relied-upon material and given an effective opportunity to cross-examine the witnesses. Where the Revenue relies on statements recorded in search proceedings but withholds the supporting material and denies cross-examination, the assessment is vitiated for breach of natural justice. On these facts, the disputed additions were deleted and the impugned order was treated as unsustainable in law. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469939