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2012 (8) TMI 234 - ITAT, MUMBAISearch and seizure - no opportunity of cross examination of the persons provided to assessee, based on whose statements substantial addition had been made on account of disallowance of deduction u/s 80IB(10) and other dis-allowances - Held that:- The request for cross examination had been made only before CIT(A) which had not been acceded to by CIT(A). In our view, order of CIT(A) confirming various additions made by AO without allowing the assessee an opportunity of cross examination of the parties whose statements had been used against the assessee cannot be sustained. Order of CIT(A) set aside and matter restored back with a direction to allow the assessee opportunity of cross examination by remanding the matter back to AO.
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