👌👌👌👌👌Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore

https://taxguru.in/income-tax/granting-opportunity-cross-examine-essential-addition-based-3rd-party-statement-itat-bangalore.html

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Smt. Rekha Ganesh Vs ACIT (ITAT Bangalore)

ITAT Bangalore held that granting an opportunity to cross examine essential when addition is made on the basis of 3^rd party statements. Non-granting any opportunity of cross examination violates the principle of natural which vitiates the validity of addition.