TMI Blog2007 (5) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... e and assessment set aside - I.T.A. No. 1306 of 2006 - - - Dated:- 4-5-2007 - JUDGMENT The judgment of the court was delivered by MADAN B. LOKUR J. The Revenue is aggrieved by an order dated 31st March, 2005, passed by the Income-tax Appellate Tribunal, Delhi Bench "A" Delhi in I.T.A. No. 2803(Del) of 1.298 and I.T.A. No. 3558(Del) of 2002 relevant to the assessment years 1994 and 1996- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumption of silver in the manufacture of various products of the assessee. 4 Upon receipt of the report, the assessee filed objections thereto and in the objections it requested for permission to cross-examine the analyst. It appears that the request to cross-examine the analyst was made on more than one occasion but the Assessing Officer paid no heed to this request and proceeded with the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not really concerned with this contention. The fact remains that the Commissioner of Income-tax (Appeals) came to the conclusion that the assessee was not given permission to cross-examine the analyst who had prepared the test report obtained from the Shri Ram Institute for Industrial Research and that was enough to vitiate the assessment order. 7 The Revenue then preferred an appeal agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary expenses but the Assessing Officer did not permit cross-examination of the analyst. 9 There is no doubt that even if the strict rules of evidence may not apply, the basic principles of natural justice would apply to the facts of the case. The Assessing Officer placed reliance upon the report of the Shri Ram Institute for Industrial Research for deciding against the assessee. The report ..... X X X X Extracts X X X X X X X X Extracts X X X X
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