| |
| The Tax Publishers2020 TaxPub(DT) 4215 (SC) : (2020) 316 CTR 0678 : (2020) 273 TAXMAN 0012 INCOME TAX ACT, 1961
Section 143(3)
If the Department wants to rely on the evidence of witnesses, it may be necessary to provide opportunity of cross-examination of these witnesses to the assessee.
|
Assessment - Validity - No opportunity extended to assessee to cross-examine witnesses relied upon by AO -
Assessee filed appeal against assessment order passed on the ground that no opportunity was extended to it to cross-examine the witnesses relied upon by AO. Held: If the Department wants to rely on the evidence of witnesses, it may be necessary to provide opportunity of cross-examination of these witnesses to the assessee, This is so because both parties intend to rely on some additional documents and circumstances. Thus, entire matter will have to be considered afresh by first appellate authority by giving fair opportunity to both sides to espouse their claim in the remanded appeal(s).
REFERRED :
FAVOUR : Matter remanded.
A.Y. :
IN THE SUPREME COURT OF INDIA
 SUBSCRIBE FOR FULL CONTENT
|