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2013 (9) TMI 877 - HC - Income TaxAddition on the basis of an order passed by the Sales Tax Authority which was set aside by the Sales Tax Appellate Tribunal – Held that :- The addition for sale of cars etc., was held to be violative of principles of natural justice as information collected from the manufacturer of cars was not furnished to the assessee and the assessee was not allowed to cross-examine the officer who made the statement relating to sale of cars - Remitted the matter to the Assessing Officer for granting an opportunity to the assessee to cross-examine the officer who made statement relating to sale of cars and to comply with principles of natural justice.
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