Tribunal held that any material collected at the back of the assessee or any statement recorded at the back of the assessee cannot be read in evidence against the assessee, unless the same is confronted to the assessee and that assessee should be allowed to cross-examine to such statements. Reliance was placed on Kishan Chand Chellaram v. CIT  (1980) 125 ITR 713 (SC) and Andaman Timber Industries v. CCE    (2015)281 CTR 214/ 127 DTR 241  (SC). It was held that A.O.’s reference to the manager of the society was not relevant as it was a different transaction. Addition  was set aside. (AY.2009-10)