Vijayshree Food Products P. Ltd. v. ACIT (2022) 93 ITR 206 (Delhi) (Trib.)

S. 147 : Reassessment-Search and seizure-Share application money-Assessment third person-Opportunity to cross-examine alleged entry providers not provided-Reopening solely on unverified, unrectified, unsubstantiated and unconfirmed statements of third parties-Not valid. [S. 131(1)(d), 132(4), 148, 153C]

Held that opportunity to cross-examine alleged entry providers not provided. Reopening  solely on unverified, unrectified, unsubstantiated and  unconfirmed statements of  third parties. Not valid. (AY. 2014-15)

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