Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 762 - HC - Income TaxAddition on the basis of statements recorded behind the back of the assessee - Suppressed sales - violation of principles of natural justice - as argued No opportunity provided of cross-examination to the assessee regarding the persons on whose statements the assessing authority had relied on - ITAT allowing relief to the assessee - HELD THAT:- Division Bench of the Delhi High Court in the case of Rajesh Kumar [2008 (4) TMI 233 - DELHI HIGH COURT] also has taken a similar view under the provisions of 1961 Act wherein the statements of one Maheshwari had been recorded wherein he had denied that he had nothing to do with the bank account from which the cheques were issued to the assessee. Resultantly, the order of the Tribunal had been upheld on the ground that the said person had not been cross-examined and no opportunity was granted by the Assessing Officer and there was violation of principles of natural justice. Facts herein are similar as noticed above. A perusal of the order of Commissioner of Income Tax would go on to show the Commissioner had noticed that the Assessing Officer without bringing any record or evidence had made the addition on the basis of the statement of the third party which could not be considered as conclusive evidence. It is in such circumstances, we are of the considered opinion that the Tribunal has rightly interfered in the orders passed by the authorities below. Therefore, no question of law arises.
|