2021 (4) TMI 229

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..... ing the appeal of the petitioner to the effect that the principles of natural justice will have to be complied with and the Assessing Authority should grant an opportunity of cross examination to the petitioner prior to finalization of assessment. A copy of this order is placed on file. The impugned order has no legs to stand, since it has, admittedly, been passed without affording an opportuni .....

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..... counter. 2. The legal issue that arises for consideration is whether it is incumbent upon the respondent to extend an opportunity of cross examination of a person upon whom reliance is placed by the Officer in finalising the impugned assessment. Let case-law on this aspect be produced. 4. The respondent authority has passed an order dated 02.12.2020 rejecting the request of the petition .....

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..... ould grant an opportunity of cross examination to the petitioner prior to finalization of assessment. A copy of this order is placed on file. 4. In such circumstances, the impugned order has no legs to stand, since it has, admittedly, been passed without affording an opportunity of cross examination to the petitioner and the same is set aside. 5. Let the petitioner be afforded an opportunity .....

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