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2017 (12) TMI 1710 - ALLAHABAD HIGH COURTPrinciples of natural justice - no opportunity to cross examine one Ghanshyam Pandey was afforded - transport of goods took place or not - Assessment Year 1995-96 - HELD THAT:- The fact that the business had closed down by the time the Assessing Authority proceeded to frame the assessment order all over again on 17 October 2006, cannot result in the assessee being visited with adverse consequences since undisputedly he had been insisting from the very beginning that the statement of the said witness was being denied and that an opportunity to cross examine must be provided. When taxing authorities choose to levy tax or conclude that payment of tax has been evaded on the basis of statements of individuals, the assessee must necessarily be granted an opportunity to cross examine. Such adverse material can neither be introduced nor form the foundation for the imposition of additional tax without an opportunity being accorded to the assessee to challenge the statement in cross examination - this Court finds itself unable to sustain the orders passed by the Assessing Authority as well as the Tribunal. Revision allowed.
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