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2010 (11) TMI 26 - SCH - Income Tax
Opportunity to cross examine - High Court has set aside the order of assessment on the ground that no opportunity to cross- examine was granted as sought by the assessee. - Held that - High Court should not have set aside the entire Assessment Order. At the highest the High Court should have directed the Assessing Officer to grant an opportunity to the assessee to cross-examine the concerned witness
The Supreme Court set aside the High Court's order quashing the assessment proceedings due to lack of opportunity for cross-examination. The Court directed the Assessing Officer to grant the assessee an opportunity to cross-examine the witness and advised the assessee to appeal to CIT (Appeals). The impugned order was set aside, and the assessee was granted liberty to move CIT (Appeals) within six weeks.
9911796707
