SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

bogus accommodation entries, since assessee was not granted an opportunity to cross-examine persons whose statements were recorded during investigation, impugned additions made on basis of such investigation which was not privy to assessee were to be deleted[2022] 143 taxmann.com 371 (SC)/[2022] 289 Taxman 625 (SC)[0.... 9 Sh. Ashok Kumar Porwal vs. JCIT INCOME TAX SLP dismissed