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Income Tax | Alleged Flat “On-Money”: Show-Cause Notices Cannot Replace Cross-Examination: Agra ITAT

3 Oct 2026 · 3 Oct 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Agra remands ₹11 lakh on-money addition for fresh assessment, directing cross-examination of key witnesses and addressing Section 65B electronic evidence. The post Alleged Flat “On-Money”: Show-Cause Notices Cannot Replace Cross-Examination: Agra ITAT appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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