TMI Blog2010 (9) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments - Appellant dealing in real estate - Shri Pawan Sarin who had worked for the assessee - amount was due against his bills - Shri Sarin stated that he had not worked for the appellant - assessee also placed on record documents, which included agreement for construction entered into by the assessee with Shri Pawan Sarin - Assessee stated that, statement of Mr. Pawan Sarin was recorded, behind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter finally. 4. The appellant had filed return of income for the year ending March 31, 1998, i.e., assessment year 1998-99 showing income of Rs. 2,44,030. In this year, he had income from dealing in real estate. According to him, he used to purchase properties, develop the same and sell the same as flats. His further case is that for development and construction, the assessee/appel- la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Pawan Sarin. The assessee, in these circumstances, took the plea before the Assessing Officer that the statement made by Shri Sarin was incorrect. He also requested, vide letter dated March 12, 2001, to pro- duce Shri Sarin as his statement was recorded at the back of the assessee and he also desired to cross-examine Shri Sarin. This request was repeated, vide letters dated November 15, 2002, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, the statement of Mr. Pawan Sarin was recorded, behind the back of the assessee and no opportunity to cross-examine the said Mr. Pawan Sarin was accorded to the assessee although a request was made to this effect. This fact can only be ascertained from the record. The record, be produced, in the court on the next date of hearing. List on September 16, 2010." 7. In compliance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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