2024 (4) TMI 507

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..... e of the assessment proceedings but turned around and make such claim of wanting to cross-examine persons - Denial of principles of natural justice - denial of an opportunity to cross examine the entry providers - As decided by HC [ 2023 (2) TMI 392 - ORISSA HIGH COURT] ITAT was justified in accepting the plea of the Assessee that the failure to adhere the principles of natural justice went to the .....

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..... E GEORGE MASIH For the Petitioner : Mr. N Venkatraman, A.S.G. Mrs. Nisha Bagchi, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Udai Khanna, Adv. Mr. Raghvendra Shukla, Adv. Ms. Advitya Awasthi, Adv ORDER UPON hearing the counsel the Court made the following. There is gross delay of 309 days in filing this special leave petition. The explanation offered is not sufficient in law to condone the delay. Henc .....

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