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2018 (11) TMI 939

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.... ORDER PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), Gandhinagar ('CIT(A)' in short), dated 18.01.2016 arising in the assessment order dated 26.03.2013 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning assessment year 2010-11. 2....

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....bank account. The learned AR for the assessee referred to a copy of cheque dated 10.11.2009 issued by the creditor amounting to Rs. 12,12,282/- which clearly rebuts the assertions made by the creditor. The AO has failed to grant cross examination despite request in this behalf. It was thus contended that the additions made under s.68 of the Act in violation of natural justice is clearly not sustai....

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....on of the creditor cannot be prima facie taken as reliable. The cross examination of the creditor demanded has not been granted. Therefore, in view of the trite law, no addition can be made merely on the basis of statement of third person recorded at the back of the assessee without opportunity of cross examination thereon. One course of action would be to remit the matter back to the AO for fresh....