Tribunal deleted the addition of ‘on-money’ said to have been received in respect of the land of the assessee holding that unless it was established by the department, that as a matter of fact, the consideration passed to  the seller from the purchaser, the Department had no right to make any additions, especially since none of the witnesses were examines and the assessee was not provided an opportunity to cross-examine them.

Sunita Dhadda v. DCIT [2012] 148 TTJ 719 (Jaipur) (Trib.) [High Court affirmed the order of the Tribunal – D.B.I.T.A. No. 197 of 2012 dt. 31-07-2017. On appeal by the department SLP rejected – S. L. P. (C) No. 9002 of 2018 dt. 28-03-2018].

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[Click here to down load PDF file – Supreme Court]