2008 (2) TMI 71 - HC - Income Tax

Order of assessment - witnesses was not summoned in spite of the request made by the assessee u/s 131 – validity of assessment order – reasonable opportunity of being heard not given - statement of third party can’t be relied upon against assessee if assessee is not given the opportunity to cross-examine that witness (third party) – violation of principle of natural justice – hence addition in the order of assessment made on the basis of the statement of third party are not justified