Assessing Officer, based on a handwritten note of one ‘NBA’ that he received certain sum from assessee against sale of his office premises, made additions in hands of assessee alleging that he had made an undisclosed investment in purchasing office.  Addition is affirmed by the CIT(A). On appeal the Tribunal held that  since revenue failed to furnish sworn statement of ‘NBA’ or to provide assessee an opportunity to cross-examine ‘NBA’ and there was no additions made in hands of ‘NBA’ in respect of consideration so received from assessee, addition is deleted. (AY. 2005-06)