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2021 (3) TMI 1388 - AT - Income TaxBogus purchase - addition made through accommodation entries received - HELD THAT:- Neither the copy of statement, nor any evidence proving the allegation was provided to the assessee to defend his case. No opportunity of cross-examination was allowed to the assessee though specifically asked for by the assessee. Hon`ble Supreme Court in the case of Andaman Timber Industries [2015 (10) TMI 442 - SUPREME COURT] held that not allowing the assessee company to cross examine the witness by the adjudicating authority though the statements of those witness were made the basis of impugned order is a serious flaw which makes the order nullity. We note that statement of Shri Gautam Jain has not been provided to the assessee. The opportunity of cross examination has not been provided to the assessee, therefore statement of Shri Gautam Jain does not apply to the assessee. That being so we decline to interfere in the order of the CIT(A), his order on this issue is hereby accepted and grounds of appeal raised by the Revenue is dismissed.
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