Addition u/s 69 - Until and unless these witnesses were present ...

Assessee Denied Fair Cross-Examination: Witnesses Absent During Assessment; Statement Provided Late Deemed Inadequate.

August 9, 2018

Case Laws Income Tax AT

Addition u/s 69 - Until and unless these witnesses were present during the assessment proceedings, the assessee was denied the proper opportunity of cross examination. Merely supplying of statement to the assessee at the fag end of the assessment proceedings is not sufficient to meet the requirement of giving an opportunity to cross examine the witness when the witness himself was not available at the place.

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Addition u/s 69 - Until and unless these witnesses were present ...

Assessee Denied Fair Cross-Examination: Witnesses Absent During Assessment; Statement Provided Late Deemed Inadequate.

August 9, 2018

Case Laws Income Tax AT

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