Held that when the third party admitted and addition is made in the assessment of third party, no addition can be made in respect of same amount made, especially when no cross examination is provided. (AY. 2012-13 to 2020-21)
Kiran Pal Singh v. Dy. CIT (2024) 115 ITR 33 (SN)(Delhi)(Trib)
S. 68 : Cash credits-Search-Third party-Unaccounted money Admitted by third party-Cross examination is not provided-Addition is deleted. [S. 132]