https://www.taxtmi.com/caselaws?id=800906 Effective cross-examination is required where a seized slip and a third-party statement are the sole basis for an assessment addition. Requiring the assessee to attend cross-examination the following morning does not provide a real or meaningful opportunity and is illusory for natural-justice purposes. An assessment founded on such material without an effective opportunity to test the third party's evidence cannot be sustained; the addition requires fresh determination after that opportunity is provided. Remaining objections to the addition are not addressed. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800906 Effective cross-examination is required where a seized slip and a third-party statement are the sole basis for an assessment addition. Requiring the assessee to attend cross-examination the following morning does not provide a real or meaningful opportunity and is illusory for natural-justice purposes. An assessment founded on such material without an effective opportunity to test the third party's evidence cannot be sustained; the addition requires fresh determination after that opportunity is provided. Remaining objections to the addition are not addressed. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800906