https://www.taxtmi.com/caselaws?id=795135 Cross-examination of a witness whose statement forms the basis of an unexplained-investment addition is required where the Tribunal specifically directs it on remand. Issuing summons, receiving written replies, and allowing the assessee to comment on those replies does not substitute for cross-examination. Failure to comply strictly with the remand direction denied natural justice and made the consequential assessment and addition unsustainable. The article notes that the addition was directed to be deleted. en-us Wed, 17 Jun 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795135 Cross-examination of a witness whose statement forms the basis of an unexplained-investment addition is required where the Tribunal specifically directs it on remand. Issuing summons, receiving written replies, and allowing the assessee to comment on those replies does not substitute for cross-examination. Failure to comply strictly with the remand direction denied natural justice and made the consequential assessment and addition unsustainable. The article notes that the addition was directed to be deleted. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795135