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2019 (1) TMI 1014 - AT - Income TaxUnexplained cash credit u/s 68 - addition relying on the report of the Investigation Wing made at the back of the assessee without giving an opportunity of cross examination - denial of natural justice - Held that:- We find considerable cogency in the contention raised by the assessee’s counsel that the material on the basis of which report has been prepared by the investigation wing did not provided to the assessee and no opportunity was provided to cross examine the persons/witnesses whose statements have been used against the assessee, which issue was also raised before the Ld. CIT(A), who wrongly held that such right as held in various decisions, is not an absolute right and depends not only the circumstances of the case but also on the statute concerned, which is not proper. Similar facts and circumstances passed in case of Smt. Jyoti Gupta vs. ITO [ [2018 (11) TMI 1353 - ITAT NEW DELHI] ]wherein, held that since the impugned addition was made on the statement of Sh. Vikrant Kayan without providing any opportunity to the assessee to cross examine the same and Ld. CIT(A) has not considered the same ground, which is in violation of principle of natural justice and against the law laid down by the Hon’ble Supreme Court of India in the case of Andaman Timber vs. CIT [2015 (10) TMI 442 - SUPREME COURT] - Decided in favour of assessee.
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