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2018 (11) TMI 1487 - AT - Income TaxAddition merely on the strength of statement of third party - denial of natural justice - non providing opportunity to cross examine - Held that:- Respectfully following the order of the Tribunal, SMC Bench, Delhi in the case of Smt. Jyoti Gutpa vs. ITO [2018 (11) TMI 1353 - ITAT NEW DELHI] and in view of the law settled in the case of Andaman Timber vs. CIT (2015 (10) TMI 442 - SUPREME COURT), on identical facts and circumstances, the addition in dispute is deleted and the appeal of the assessee is allowed.
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