VIMALA JITENDRA JAIN ,MUMBAI vs. THE ASST.CIT,CENTRALCIRCLE4(2), MUMBAI

Facts

The appeals by the assessee challenge CIT(A) orders for AY 2019-20 and 2020-21, involving additions for alleged cash payments in shop purchases. These additions stemmed from a search on the Rubberwala Group, with the assessee denying such payments.

Held

The Tribunal found that the additions were based on third-party material without corroboration and denied the assessee an opportunity for cross-examination, violating natural justice. Relying on prior rulings, the Tribunal directed the deletion of these additions.

Key Issues

Validity of additions based on third-party evidence without corroboration and opportunity for cross-examination.