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2010 (9) TMI 298 - DELHI HIGH COURTWhether on the facts and circumstances of the case, could it be said that proper opportunity was given in the case of not giving the copy of the statements and documents of Shri Pawan Sarin and his cross-examination in spite of request of the appellant for cross- examination and supplying the documents - Appellant dealing in real estate - Shri Pawan Sarin who had worked for the assessee - amount was due against his bills - Shri Sarin stated that he had not worked for the appellant - assessee also placed on record documents, which included agreement for construction entered into by the assessee with Shri Pawan Sarin - Assessee stated that, statement of Mr. Pawan Sarin was recorded, behind the back of the assessee and no opportunity to cross-examine - Held that: - Additions made by AO for amount due by the assessee to Shri Sarin was not proper - Appeal is allowed by way of remand to AO
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