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2008 (2) TMI 71 - HC - Income Tax
Order of assessment - witnesses was not summoned in spite of the request made by the assessee u/s 131 validity of assessment order reasonable opportunity of being heard not given - statement of third party cant be relied upon against assessee if assessee is not given the opportunity to cross-examine that witness (third party) violation of principle of natural justice hence addition in the order of assessment made on the basis of the statement of third party are not justified