2024 (2) TMI 346 - SCH - Income Tax

Denial of natural justice - not allowing the Assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order - Addition of on money received with respect to subject land of the assessee which was evidence by the document seized during search u/s 132 - as decided by HC 2017 (7) TMI 1164 - RAJASTHAN HIGH COURT observation made by the Tribunal regarding not allowing cross-examination of person from whose documents the amount is alleged to have been taken in the interest of the assessee is just and proper and issues is answered in favour of the of the assessee against the department. HELD THAT - As informed that similar petition being SLP as already been dismissed vide order 2018 (3) TMI 1610 - SC ORDER . Hence, the Special Leave Petition is dismissed. Pending application(s), if any, shall stand disposed of.