Tribunal held that  principle of natural justice require that the department has to allow the assessee an opportunity of cross-examination of witness if it seeks to rely on the statement  of said witness to make an addition. Addition is not accepted order is nullity. The Tribunal also held that The assessee has discharged by furnishing copes of PAN memorandum of association bank account details etc-Order of CIT(A) deleting the addition was affirmed.  (AY. 2009-10)