Dismissing the appeal of the revenue the Court held that the Tribunal was justified in deleting the addition when an opportunity of cross examination was not provided. (AY. 1991-92 to 2001-02)
PCIT v. Janson Investments (P) Ltd. (2021) 208 DTR 105/(2022)441 ITR 162 / 324 CTR 203 (Karn.)(HC)
S. 153C : Assessment-Income of any other person-Search-Undisclosed investment-Statement recorded of third party-Opportunity of cross examination was not provided-Deletion of addition is held to be justified. [S. 69C]