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2010 (9) TMI 212 - HC - Income TaxLong term capital gains and sale of shares - for different assessment years - sale was done through one broker namely M/s R.N. Agarwal & Co - Assessing Officer held then to be bogus transaction on the statement of Sri RN Agrawal - RN Agrawal not made available for the cross examination - Held that: - Tribunal rightly did not rely upon the statement of Sri RN Agrawal as he was not made available for the cross examination despite the facts that the respondents were present for cross examination on two different dates - Appeal is dismissed
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