{"id":27598,"date":"2022-06-26T21:05:51","date_gmt":"2022-06-26T15:35:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-el-dorado-biotech-ltd-2021-198-dtr-23-ahd-trib\/"},"modified":"2022-06-26T21:05:51","modified_gmt":"2022-06-26T15:35:51","slug":"acit-v-el-dorado-biotech-ltd-2021-198-dtr-23-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-el-dorado-biotech-ltd-2021-198-dtr-23-ahd-trib\/","title":{"rendered":"ACIT v. El Dorado Biotech Ltd. (2021) 198 DTR 23 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 principle of natural justice require that the department has to allow the assessee an opportunity of cross-examination of witness if it seeks to rely on the statement\u00a0 of said witness to make an addition. Addition is not accepted order is nullity. The Tribunal also held that The assessee has discharged by furnishing copes of PAN memorandum of association bank account details etc-Order of CIT(A) deleting the addition was affirmed.\u00a0 (AY. 2009-10)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share capital-Share premium-Denial of opportunity to cross-examine witness-Principle of natural justice is violated-Entire addition solely on the basis of statement is deleted-The assessee has discharged by furnishing copes of PAN memorandum of association bank account details etc-Order of CIT(A) deleting the addition was affirmed.  [S. 131]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-27598","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7b8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=27598"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27598\/revisions"}],"predecessor-version":[{"id":27599,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27598\/revisions\/27599"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}