ITO Vs Daljeet Singh (ITAT Chandigarh)
Case ke facts
Daljeet Singh par allegation tha ki usne property purchase mein ₹91.11 lakh cash diye, lekin yeh sirf ek third-party document par based tha. Cross-examination ka mauka bhi nahi diya gaya.
Mudda (Issue)
Kya bina reliable proof ke, sirf third-party paper par cash addition kar sakte hain?
Faisla (Held)
ITAT ne cash addition hata diya. Cross-examination nahi hua tha aur record bhi confirmed nahi the.
Practical takeaway
Sirf third-party papers ya statements se cash addition nahi ho sakta, jab tak aapko cross-examine karne ka mauka na mile.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-07.