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2015 (12) TMI 451 - AT - Income TaxUndisclosed cash element in sale of plot - non providing opportunity to cross examine the witness - Held that:- Hon’ble Bombay High Court in the case of M/s.R.W. Promotions Pvt. Ltd [2015 (7) TMI 782 - BOMBAY HIGH COURT] while deciding an identical issue where opportunity to cross examine the witness whose statement was relied upon by the revenue was not allowed had held that denial of such cross examination is breach of principles of natural justice. Accordingly, the order of the Tribunal was set aside to the file of the AO with a direction to decide the issue afresh after giving due opportunity to the assessee to cross examine the witness. Since in the instant case also opportunity to cross examine the witness was not granted despite specific request made by the assessee, therefore, respectfully following the decision of the jurisdictional High Court cited (Supra) we restore the issue to the file of the AO with a direction to give an we restore the issue to the file of the AO with a direction to give an opportunity to the assessee to cross examine Shri Rakesh Agarwal. The AO shall decide the issue afresh and in accordance with law after giving due opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes.
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