High Court Upholds ITAT Decision: Section 153A Additions Deleted Due to Lack of Cross-Examination, Section 153C Violations.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed - ITAT rightly deleted the additions - HC....