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![Statement u/s 132(4) cannot be Relied upon If No Cross-Examination was given to Assessee: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Statement u/s 132(4) cannot be Relied upon If No Cross-Examination was given to Assessee: ITAT Delhi [Read Order]")
Statement u/s 132(4) cannot be Relied upon If No Cross-Examination was given to Assessee: ITAT Delhi [Read Order]
In a significant ruling, the ITAT Delhi held that the department cannot rely upon the statement recorded under section 132(4) of the Income Tax Act if...
