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2018 (12) TMI 399 - ITAT DELHIScrutiny assessment - denial of natural justice - as argued that assessee was not supplied with the copy of documents/ material relied by the AO and no opportunity of cross examination was afforded to the assessee - AO has made the addition on the basis of the Directorate of Investigation Wing, Kolkata - Held that:- AO has completed the assessment by relying on the Investigation Report, but the copy of the Investigation Report was not provided to the assessee, despite request made by him in his letter dated 23.12.2016, which is against the law settled in the case Kishinchand Chellaram vs. CIT [1980 (9) TMI 3 - SUPREME COURT]. CIT(A) has himself written that AO has given reasonable opportunities to the assessee and even if there was any deficiency, appellant has due opportunity during appellate proceedings and also observed that the concept of affording cross examination is flexible, which shows that opportunity of cross examination was not provided to the assessee, which is not proper and against the law settled by the Hon’ble Supreme Court of India in the case of Andaman Timber Industries vs. CIT [2015 (10) TMI 442 - SUPREME COURT] - decided in favour of assessee
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