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2016 (6) TMI 1213 - HC - Income TaxDenial of opportunity of cross-examination - Held that:- It is evident that the assessee had been given sufficient opportunity in the matter. At no point of time, did he raise the plea that copies of the statements of such persons or such evidence ought to be supplied to him or that he intended to cross-examine them. In the absence of any such stand by the assessee before the Assessing Officer or any such demand by the assessee before the Assessing Officer, it is not open to him to turn around and claim that he has been denied the opportunity of cross-examination and the statements in question could not be used against him. Considering the entirety of the evidence and materials which had come up against the assessee, including the huge amount of assets both moveable and immovable, investments made by the assessee, it could not be said that the said statements, which have been concurrently accepted as relevant or corroborative evidence or material used for the purpose of addition, could not have been taken into consideration.
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