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Sometimes an affidavit sworn on oath could serve as good and proper material when bills or proofs in support of payments may be hard found  or the third party is not supporting with confirmation etc.
Whether thus failure by the AO and CIT(A) to cross-examine the deponent of the affidavits submitted before them will render the assessment illegal and against the law is one question presented before the Tribunal in ( 2023] 104 ITR (Trib) 195 (ITAT[Jodh]) who after noting several precedents deleted the entire additions.
The Tribunal held that when the assessee stated on oath by way of an affidavit, the assessing authority ought to have cross-examined and made further inquiry with regard to the correctness of the contents of affidavit and the assessing authority failed to avail of the opportunity, the Commissioner (Appeals) ought to have deleted the entire additions.

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