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Income Tax - Highlights / Catch Notes

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Search u/s 132 - right to cross examination - It is a settled ...


Cross-Examination Right Before Assessment Completion u/s 132 of Income Tax Act Must Be Granted Upon Request.

May 18, 2019

Case Laws     Income Tax     HC

Search u/s 132 - right to cross examination - It is a settled position that where a request for cross examination is made prior to completion of assessment proceedings and in the event that the said statement is intended to be relied upon by the AO, full opportunity be afforded in this regard prior to completion of assessment proceedings

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