High Court Upholds ITAT Decision: Section 153A Additions Deleted Due to Lack of Cross-Examination, Section 153C Violations.

Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed - ITAT rightly deleted the additions - HC .....

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