right to cross examination — 32 judgments | BharatTax

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR., KANPUR vs. SHRISANJAY KAUMAR AGARWAL, AGRA

In the result, the appeal of the Revenue is dismissed

ITA 31/LKW/2023[2013-14]Status: DisposedITAT Lucknow20 Jan 2026AY 2013-14

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2013-14 Asstt. Commissioner Of Income Vs. Sanjay Kumar Agrawal, Tax, Central Circle-2, Kanpur D-59, Kamla Nagar, Agra-282005 Pan: Aaupa2845H (Appellant) (Respondent) Assessee By: Sh. Anurag Sinha, Adv Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 27.10.2025 Date Of Pronouncement: 20.01.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A)- 4, Kanpur Dated 14.11.2022 Wherein The Ld. Cit(A) Has Allowed The Appeals Of The Assessee Against The Orders Of The Ld. Ao Passed Under Section 153A R.W.S. 153C Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit (A)-Iv, Kanpur Has Erred In Deleting The Addition Of Rs. 3,00,00,000/- Made U/S 69A By The Ao Ignoring The Fact That Such Addition Was Made By The Ao On The Basis Of Entries Found On These Loose Papers Seized From The Possession Of Such A Person Who Was Having Business Relations With All Persons Named Therein Including Assessee. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit (A)-Iv, Kanpur Has Erred In Deleting The Addition Of Rs. 3,00,00,000/- Made U/S 69A By Accepting The Denial By The Person From Whose Possession It Was Recovered & The Assessee Regarding The Relation Of Its Entries With Them Without Considering The Facts & Circumstances Of The Case In Totality. 3. That The Order Of The Cit(A) Being Erroneous In Law & Facts Be Set Aside & Order Of The A.O. Be Restored. 4. That The Appellant Craves Leave To Add, Alter, Adduce Or Amend Any Ground Or Grounds On Or Before The Date Of Hearing Of Appeal.”

For Appellant: Sh. Anurag Sinha, AdvFor Respondent: Sh. Neeraj Kumar, CIT DR

Section 132Section 143(2)Section 153ASection 153CSection 292CSection 69A

Shukla giving rise to undisclosed income. Furthermore, the assessee had requested for examination of Sh. Amit Shukla and for granting the assessee the right to cross examination which have not been allowed. It was submitted that no addition of Rs. 3 Crores could be made in the hands

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. THE INDURE PRIVATE LIMITED, DELHI

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 4640/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Assistant Commissioner Of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part Ii, Delhi South Delhi 1100 48 Pan :Aaact0121C (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250Section 69C

proceedings and the AO while denying the request made by the assessee held as follows: [assessment order page-23]: E) THE ASSESSEE SEEKS RIGHT TO CROSS EXAMINATION OF THE PERSON ON WHOSE STATEMENT THE AO HAS INITIATED REASSMENT PROCEEDINGS a) the assessee contended that the bare perusal of statements ... whose statements the Assessing officer relied upon granted. e) assessee's contention is that any action taken without granting the assessee a right to cross examine will lead to denial of proper opportunity of hearing and it shall lead to violation of principles of natural justice Assessee's request

ANOOP JAIN HUF,DELHI vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE - 1 , NOIDA

In the result, appeal of the assessee is allowed

ITA 4043/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

such adverse material gathered u/s 142(2) to the Assessee u/s 142(3) of the Act, which is consonance to the Appellant's right to cross examination under the principles of Natural Justice. 4. That the Ld.A.O. has erred in making impugned addition of Rs.7,09,84,787/- disallowing Long

ANOOP JAIN,DELHI vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE - 1, NOIDA , NOIDA

In the result, appeal of the assessee is allowed

ITA 4042/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

such adverse material gathered u/s 142(2) to the Assessee u/s 142(3) of the Act, which is consonance to the Appellant's right to cross examination under the principles of Natural Justice. 4. That the Ld.A.O. has erred in making impugned addition of Rs.7,09,84,787/- disallowing Long

RITU JAIN,DELHI vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CC - 1 , NOIDA

In the result, appeal of the assessee is allowed

ITA 4038/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

such adverse material gathered u/s 142(2) to the Assessee u/s 142(3) of the Act, which is consonance to the Appellant's right to cross examination under the principles of Natural Justice. 4. That the Ld.A.O. has erred in making impugned addition of Rs.7,09,84,787/- disallowing Long

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Section 132Section 143(3)Section 147Section 148Section 153A

Officer. The relevant\nobservations of the Ld. CIT(A) / NFAC from para 7 onwards read as under:\n\nPrinciples of natural justice and Right to cross examination\n\n7. The appellant contended in Ground No 4 that the impugned assessment\norder was passed without providing an opportunity of cross examination ... writing.\n\n7.4 As held by Hon'ble Supreme Court in State of J&K vs. Bakshi Ghulam\nMohammad AIR1967 SC 122, the right of cross examination depends upon the\ncircumstances of each case and also on the statute concerned. I am of the\nconsidered opinion that in the circumstances

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(3)Section 147Section 148Section 153A

Officer. The relevant\nobservations of the Ld. CIT(A) / NFAC from para 7 onwards read as under:\n\nPrinciples of natural justice and Right to cross examination\n\n7. The appellant contended in Ground No 4 that the impugned assessment\norder was passed without providing an opportunity of cross examination ... writing.\n\n7.4 As held by Hon'ble Supreme Court in State of J&K vs. Bakshi Ghulam\nMohammad AIR1967 SC 122, the right of cross examination depends upon the\ncircumstances of each case and also on the statute concerned. I am of the\nconsidered opinion that in the circumstances

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Section 132Section 143(3)Section 147Section 148Section 153A

Officer. The relevant\nobservations of the Ld. CIT(A) / NFAC from para 7 onwards read as under:\n\nPrinciples of natural justice and Right to cross examination\n7. The appellant contended in Ground No 4 that the impugned assessment\norder was passed without providing an opportunity of cross examination ... writing.\n7.4 As held by Hon'ble Supreme Court in State of J&K vs. Bakshi Ghulam\nMohammad AIR1967 SC 122, the right of cross examination depends upon the\ncircumstances of each case and also on the statute concerned. I am of the\nconsidered opinion that in the circumstances

QUEEN MERCHANDISE PRIVATE LTD,SURAT vs. DCIT CENTRAL CIRCLE 5(2), MUMBAI

ITA 3687/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Sept 2025AY 2021-22

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Queen Merchandise Pvt. Ltd. Dcit, Cc-5(2) Office No. 102, 1St Floor Room No. 427 S.Y. No. 1105-1107, Tulsi Vs. Kautilya Bhavan Building, Mahidharpura C-41 To C-43, G Somnath Mahadev Ni Sheri Block, Bck, Bandra Surat, Gujarat-395 003. Mumbai-400 051. Pan : Aaacq4048F Appellant Respondent

For Appellant: Shri Annavaran KosuriFor Respondent: Shri Himanshu Gandhi, CA

Section 143(3)Section 145(3)Section 234BSection 270A

raised before him after giving an opportunity to the appellant company, instead of dismissing the appeal based on principles of natural justice like right to cross examination. With these observations, the appeal is remanded to Ld. CIT(A). 6. The appeal of appellant is allowed for statistical purposes. Order pronounced

PAN REALTORS PVT LTD,NEW DELHI vs. ACIT,CENTRAL CIRCLE-13, NEW DELHI

Appeals of the assessee are allowed as indicated above for statistical purposes

ITA 4768/DEL/2024[2015-16]Status: DisposedITAT Delhi06 Aug 2025AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Sh. Rahul Khare, AdvFor Respondent: Ms. Monika Singh, CIT(DR)

Section 115BSection 131Section 132Section 139Section 153Section 153CSection 37Section 68Section 69C

summons issued to him u/s 131 of the Act. It is also submitted that in the assessment proceedings, the assessee requested to given right to cross examination persons, based on whose statement the proceedings is initiated before completion the assessment, but no any opportunity was provided to asseessee. Further submitted

PAN REALTOERS PVT LTD,NEW DELHI vs. ACIT,CENTRAL CIRCLE-13, NEW DELHI

Appeals of the assessee are allowed as indicated above for statistical purposes

ITA 4767/DEL/2024[2014-15]Status: DisposedITAT Delhi06 Aug 2025AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Sh. Rahul Khare, AdvFor Respondent: Ms. Monika Singh, CIT(DR)

Section 115BSection 131Section 132Section 139Section 153Section 153CSection 37Section 68Section 69C

summons issued to him u/s 131 of the Act. It is also submitted that in the assessment proceedings, the assessee requested to given right to cross examination persons, based on whose statement the proceedings is initiated before completion the assessment, but no any opportunity was provided to asseessee. Further submitted