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2017 (7) TMI 1164 - HC - Income Tax
Denial of natural justice - not allowing the Assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order - Addition of on money’ received with respect to subject land of the assessee which was evidence by the document seized during search u/s 132 - non making available opportunity of cross-examining - Held that:- Taking into consideration the observation made by the Tribunal regarding not allowing cross-examination of Mr. Thakkar from whose documents the amount is alleged to have been taken in the interest of the assessee.
In that view of the matter the finding recorded by the Tribunal is just and proper and issues is answered in favour of the of the assessee against the department.