Held that in the remand proceedings the assessee has produced Copies of balance sheets acknowledgement of documents of lenders such as IT return bank statements PAN card etc. Addition was made without giving an opportunity of cross examination is deleted. Order of CIT(A) is deleted. (AY. 2009-10, 2012-13)
ACIT v. Rukhana Enterprises (2023) 224 TTJ 29 (UO) (Mum)(Trib)
S. 68 : Cash credits-Search and Seizure-Remand report-Copies of balance sheets acknowledgement of documents of lenders such as IT return bank statements PAN card etc-Addition made without giving an opportunity of cross examination is deleted. [ S. 131]