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2008 (1) TMI 392 - HC - Income TaxAssessment on the basis of survey u/s 133A cross examination of witness principle of unnatural justice held that - . The records show, that the said witnesses were not actually tendered at any time for their cross-examination by the assessee. Thus, according to us, there was no proper opportunity afforded to the assessee to cross-examine the witnesses whose statements were recorded earlier, behind the back of the assessee matter remanded to the Assessing Officer for affording an adequate and proper opportunity to the assessee for cross-examination of all those witnesses whose statements were recorded earlier and whose statements have already been supplied to the assessee
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