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| The Tax Publishers2020 TaxPub(DT) 2631 (Del-Trib) INCOME TAX ACT, 1961
Section 69C
In the absence of cross examination to the statement recorded by investigation wing, such statement could not be used against assessee so as to make addition under section 69.
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Income from undisclosed sources - Addition under section 69 - Addition made on the basis of statement recorded by investigation wing, however, without affording opportunity of cross examination to assessee -
AO pursuant to search statement recorded by investigation wing in case of certain person, made addition under section 69 in assessee's case. Assessee challenged this on the ground that statement recorded was never provided to assessee and was not subjected to cross-examination on behalf of assessee.Held: In the absence of cross examination to the statement recorded by investigation wing, such statement could not be used against assessee so as to make addition and, therefore, addition was deleted.
Followed:Naresh Pamnani, Delhi v. ITO, Ward 61(5), New Delhi, in ITA No. 1561/Del./2018, dated 5-3-2019.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-2011
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