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2021 (9) TMI 537 - AT - Income TaxBest judgement assessment u/s. 144 r.w.s.147 - additions towards unaccounted professional charges received from Apollo Hospitals in cash - denial of natural justice - assessee argued for non providing opportunity of cross-examination to the assessee - additions towards unaccounted professional charges on statement recorded from an employee during the course of search - assessee has denied having received professional charges in cash from Apollo Hospitals other than what was received in cheque/RTGS - HELD THAT:- AO made additions towards unaccounted professional charges received in cash for simple reason that except statement of an employee recorded during the course of search, the AO has never brought on record any other evidence to support his finding that the assessee has received professional charges in cash from Apollo Hospitals. Additions towards unaccounted professional charges received in cash for simple reason that except statement of an employee recorded during the course of search, the Assessing Officer has never brought on record any other evidence to support his finding that the assessee has received professional charges in cash from Apollo Hospitals. Hon'ble Supreme Court in the case of M/s.Andaman Timber Industries [2015 (10) TMI 442 - SUPREME COURT] as categorically held that not allowing assessee to cross examine witnesses by the adjudicating authority, though statements of those witnesses were made on the basis of impugned order is a serious flaw, which makes the order nullity, inasmuch as it amounted to violation of principles of natural justice, because of which the assessee was adversely affected. Assessing Officer has erred in making additions towards unaccounted professional charges received in cash from Apollo Hospitals on the basis of statement of a third party, without providing opportunity of cross-examination to the assessee. - Decided in favour of assessee.
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