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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