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2017 (3) TMI 201 - HC - Income TaxRegistration granted u/s 12AA(3) - denial of natural justice - ITAT allowed claim as CIT-A not allowed an opportunity to cross examine the witnesses whose statements were relied against the assessee - Held that:- While we find no fault to the reasoning given by the Tribunal to set aside the order of the Commissioner of Income Tax for reason of violation of principles of natural justice, the conclusion reached by the Tribunal to set aside that the order in entirety is wholly unjustified inasmuch as it was necessary in such facts to allow the assessee an opportunity to cross examine the witnesses relied upon by the department and to direct the petitioner to pass a fresh order in accordance with law, thereafter. It was also the case of assessee that the statements relied upon by the department are contradictory inasmuch as those persons had given statements adverse to the assessee before the Ludhiana authority, in their original assessment proceedings but had got recorded statements favourable to the assesse before the Meerut authority. The cross examination of such witnesses was therefore even necessary for this reason also. Accordingly we the answer reframed question in favour of department and against the assessee. The matter is remanded to the Commissioner of Income Tax for passing a fresh order in accordance with observations made above.
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