TMI BlogAddition u/s 69 - Until and unless these witnesses were present during the assessment proceedings, the...Addition u/s 69 - Until and unless these witnesses were present during the assessment proceedings, the assessee was denied the proper opportunity of cross examination. Merely supplying of statement to the assessee at the fag end of the assessment proceedings is not sufficient to meet the requirement of giving an opportunity to cross examine the witness when the witness himself was not available at the place. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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