ITAT Upholds CIT(A) Order: No Addition U/s 69A Without Corroborative Evidence & Cross-Examination

The ITAT (Income Tax Appellate Tribunal) upheld the CITA (Commissioner of Income Tax (Appeals)) order, ruling that no addition can be made under Section 69A of the Income Tax Act without corroborative evidence and the opportunity for cross-examination. Section 69A deals with unexplained money, bullion, etc. The tribunal emphasized that mere suspicion or lack of explanation by the assessee is insufficient; the department must provide independent evidence, and the assessee should have the right to cross-examine any adverse witnesses.