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2016 (5) TMI 852 - AT - Income TaxAddition on account of undisclosed income u/s 69 - CIT(A) has not provided any opportunity to the assessee before using coterminous power given under the law to him - Held that:- Recently, the Hon'ble Supreme Court in the case of Andaman Timber Industry Vs. Commissioner of Central Excise [2015 (10) TMI 442 - SUPREME COURT] has held that not allowing the assessee to cross examine the witnesses by adjudicating the authority, though the statement of those witnesses were made the basis of impugned order is a serious flaw, which makes the order nullity, inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected. This to be borne in mind that the order of the CCE was based upon the statement given by two witnesses. - Decided in favour of assessee.
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