Allowing the appeal of the assessee the Tribunal held that ,ddition based on the statement of third party and some notings found from laptop of third party- neither the copy of statement was provided nor opportunity to cross examination was provided .Addition was held to be bad in law .( AY.2012-13)
Sanjay Swaroop v ACIT ( 2018) 65 ITR 18 ( SMC)( Delhi) (Trib)
S.147: Reassessment- Best judgement- Addition based on the statement of third party and some notings found from laptop of third party- neither the copy of statement was provided nor opportunity to cross examination was provided -Addition was held to be bad in law [ S. 144,148 153C ]