It was held that in the view of the judgment of the Hon’ble Supreme Court in the case of Andaman Timber Industries v Commercial Taxes  (2015) 281 CTR 214 (SC) has held that failure to give the assessee the right to cross-examine witnesses whose statements are relied upon results in breach of principles of natural justice. It is the duty of the Assessing Officer to give opportunity to the assessee and allow him cross-examination. The addition made by the Assessing was deleted.  It was held that any material found in the possession of a person is presumed to be belonging to that person whose possession the material is found. In this case, the seized material was found in the premises of the college and therefore it has to be presumed that the seized material is belonging to the college. The addition solely based on the seized material is not valid. (AY. 2012-13)