2018 (7) TMI 387 - SCH - Income Tax

Denial of natural justice - statement recorded from one Ranga Rao behind the back of the assessee, the order of assessment came to be passed without supplying the copy of the statement or giving an opportunity to the assessee to cross-examine - Payment of on-money - addition u/s 69B - Held that - Special leave petition is dismissed. Since the special leave petition is from an order of remand, the observations of the High Court will not stand in the way of a fresh disposal of the matter by the Assessing Officer.

Summary

Title: Supreme Court of India dismisses special leave petition

Judges: Mr. Rohinton Fali Nariman and Mr. Navin Sinha JJ.

Petitioner's Counsel: Mr. R.Easwar, Mr. K.parameshwar, Mr. Sivaraman S.

Respondent: None

Decision: Special leave petition dismissed. Observations of High Court not a hindrance for fresh disposal by Assessing Officer. Pending applications disposed of.