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2020 (4) TMI 261 - ITAT INDOREAddition u/s 68 as unexplained cash credit - no opportunity to cross examination given to assessee - HELD THAT:- A.O. has based his finding purely on the basis of the findings of the other officers and the material gathered at the back of the assessee. In our considered view, the assessee should have been confronted with the material so gathered and the assessee was ought to have been given opportunity to cross examination. Considering these facts, the impugned assessment order is set aside to the file of the A.O. to be decided afresh. The A.O. would verify the claim of the assessee, which he had filed in the form of additional evidences before Ld. CIT(A) and would also make independent enquiries, if he so deem fit while framing the assessment afresh. Assessee's grounds raised in the appeal are allowed for statistical purposes.
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