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2019 (7) TMI 2022 - ITAT DELHI
Violation of principle of natural justice - lack of cross examination provided - addition made on the basis of the information received from the Investigation Wing - HELD THAT:- Issue decided in favour of assessee as relying on case of Amitabh Bansal [2019 (2) TMI 1132 - ITAT DELHI] in which exactly similar issue has been dealt by the Tribunal and decided that when revenue strongly relies on statements of certain persons to implicate an assessee, principle of cross examination has to invariably followed if truth and justice needs to be found out, which has not been done in the case of the assessee.
Thus the issue of cross examination in dispute is squarely covered in favour of the assessee by the findings of the Tribunal, as reproduced above. Appeal of the assessee is allowed.