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2017 (6) TMI 131 - ITAT DELHI
Initiation of reassessment proceedings - not providing the assessee an opportunity of cross examining - denial of natural justice - Held that:- There is no force in the argument of the ld. AR that the assessment be quashed for not providing the assessee an opportunity of cross examining Sh. Mahesh Garg. This being a procedural irregularity, is directed to be made good by the AO by allowing the assessee an opportunity to cross examine Shri Mahesh Garg. - Decided in favour of assessee for statistical purposes