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The Tax Publishers2012 TaxPub(DT) 0471 (SC) : (2011) 334 ITR 0262 : (2011) 063 DTR 0187INCOME TAX ACT, 1961
--Assessment--Order passed without granting opportunity to cross-examine Entire assessment was set aside by High Court--Writ filed by assessee as against the assessment order passed by AO without granting an opportunity to cross-examine the witness, was set aside by the High Court. Revenue filed SLP which was allowed by Supreme Court. Held: High Court should not have set aside the entire assessment order, instead High Court should have directed AO to grant an opportunity to assessee to cross-examine the concerned witness.
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