THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,
The appeals are dismissed
ITA/46/2025HC Rajasthan24 Mar 2026
Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA
Section 68
1.
Heard.
2.
These appeals assail the order passed by the ITAT, whereby
the ITAT has held that the AO has relied on the statement of third
persons recorded behind the back of the assessee and without
giving an opportunity to the assessee to cross-examine the person
before using the statements against the assessee.
3.
Relying on the judgment
