Addition to income - scrutiny assessment u/s 143(2) - his ...

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

May 14, 2016

Case Laws Income Tax AT

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

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Addition to income - scrutiny assessment u/s 143(2) - his ...

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

May 14, 2016

Case Laws Income Tax AT

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