2011 (12) TMI 551 - ITAT JAIPUR

Income on account of receipts by way of undisclosed income - violation of principle of natural justice - Held that:- There is violation of principle of natural justice and evidences not established against the assessee and hence the ld. CIT(A) was not justified in confirming the addition. We accordingly delete the addition.

In the instant case, secondary evidences cannot be relied on as neither the witnesses produced or the person who prepared the documents were produced. Thus the sale consideration as shown in the documents is to be accepted.