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2009 (1) TMI 76 - PUNJAB AND HARYANA HIGH COURT
Assessing Officer had failed to afford an opportunity to the respondent-assessee to cross-examine the persons whose statements were recorded by him, before passing the assessment order under section 143/147 - action of the Assessing Officer was unacceptable in law - naturally, there was nothing wrong up to the stage of recording the statements of the four persons - proceedings conducted by the AO after recording the statements of the aforesaid individuals are liable to be set aside