https://www.taxtmi.com/caselaws?id=795135 Cross-examination of a witness whose assertions form the basis of an unexplained-investment addition is required where the Tribunal's remand direction specifically mandates it. Issuing summons, obtaining written replies and allowing the assessee to comment on those replies does not amount to cross-examination. The Assessing Officer must strictly comply with the remand direction and cannot replace cross-examination with a written-response process. Denial of the required opportunity breaches principles of natural justice, rendering the consequential assessment and unexplained-investment addition unsustainable. 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 assertions form the basis of an unexplained-investment addition is required where the Tribunal's remand direction specifically mandates it. Issuing summons, obtaining written replies and allowing the assessee to comment on those replies does not amount to cross-examination. The Assessing Officer must strictly comply with the remand direction and cannot replace cross-examination with a written-response process. Denial of the required opportunity breaches principles of natural justice, rendering the consequential assessment and unexplained-investment addition unsustainable. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795135