Income Addition Contested: Statement Recorded Without Assessee's Presence, No Cross-Examination Opportunity, Ruled Inadmissible u/s 143(2).

Addition to income - scrutiny assessment u/s 143(2) - his statement was recorded from the back of the assessee, and no opportunity to cross-examine the deposer was given to the assessee. Hence, this statement cannot be used against the assessee - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X