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]

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)

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