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2008 (1) TMI 392 - KARNATAKA HIGH COURTAssessment on the basis of survey u/s 133A – cross examination of witness – principle of unnatural justice – held that - . The records show, that the said witnesses were not actually tendered at any time for their cross-examination by the assessee. Thus, according to us, there was no proper opportunity afforded to the assessee to cross-examine the witnesses whose statements were recorded earlier, behind the back of the assessee – matter remanded to the Assessing Officer for affording an adequate and proper opportunity to the assessee for cross-examination of all those witnesses whose statements were recorded earlier and whose statements have already been supplied to the assessee
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