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2017 (9) TMI 802 - ITAT MUMBAIReopening of assessment - addition invoking sec 69B - not allowing Assessee to cross-examine witnesses - Held that:- Denial of such opportunity goes to the root of the matter and strike at the very foundation of the assessment order. Not providing such opportunity amounted to violation of principle of natural justice, a serious flaw which makes the order nullity. We do not find any merit for the addition made by AO without allowing assessee an opportunity to cross examine the person on whose statement addition was made. See Andaman Timber Industriescase [2015 (10) TMI 442 - SUPREME COURT] - Decided in favour of assessee.
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