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2019 (4) TMI 1223 - AT - Income TaxAddition u/s 68 - Denial of principal of natural justice - addition merely on the strength of statement of third party - no statement is confronted to the assessee much less offered for cross examination which also lacks of independent corroboration from any incriminating material - HELD THAT:- As decided in SMT. JYOTI GUPTA VERSUS THE I.T.O, DELHI [2018 (11) TMI 1353 - ITAT NEW DELHI] since the impugned addition was made on the statement of Sh. Vikrant Kayan [third party] without providing any opportunity to the assessee to cross examine the same, 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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