Lack of confrontation and Denial of Cross-Examination on Third-Party Documents Invalidates Sales Addition: ITAT [Read Order]

Lack of confrontation and Denial of Cross-Examination on Third-Party Documents Invalidates Sales Addition: ITAT [Read Order]

15 Nov 2025 | Category: Business

The Tribunal ruled that the AO violated principles of natural justice by relying on third-party seized material without confronting the assessee with the full evidence or granting the requested opportunity for cross-examination of the key broker.

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Source: Taxscan | 15 Nov 2025

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