TMI Blog2023 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... f an Assessee has wrongly offered an item of income or omitted to make a claim of deduction in the return, he was entitled to correct such a mistake by making a request to the AO to that effect - Denial of principles of natural justice - denial of an opportunity to cross examine the entry providers - Another ground on which the ITAT found fault with the additions made by the AO was that reliance was placed on statement of so called entry operator to justify the additions under Sections 68 and 69 and statements were recorded much before the date of the survey conducted on the Assessee and Assessee did not have an opportunity to challenge such statements and further, no opportunity to cross-examine the so-called entry providers was given to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly disposed of. ITA Nos. 11, 12, 13, 14, 15, 16, 17, 18, 19, 21 and 22 of 2022 3. These appeals by the Revenue arise from a common order dated 21st December, 2021 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) dismissing the Revenue s appeals i.e. ITA No.42/CTK/2020 (in ITA No.11 of 2022); ITA No.46/CTK/2020 (in ITA No.12 of 2022); ITA No.44/CTK/2020 (in ITA No.13 of 2022); ITA No.43/CTK/2020 (in ITA No.14 of 2022); ITA No.40/CTK/2020 (in ITA No.15 of 2022); ITA No.47/CTK/2020 (in ITA No.16 of 2022); ITA No.38/CTK/2020 (in ITA No.17 of 2022); ITA No.45/CTK/2020 (in ITA No.18 of 2022); ITA No.49/CTK/2020 (in ITA No.19 of 2022); ITA No.39/CTK/2020 (in ITA No.21 of 2022) and ITA No.41/CTK/2020 (in ITA No.22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly offered an item of income or omitted to make a claim of deduction in the return, he was entitled to correct such a mistake by making a request to the AO to that effect. 6. Another ground on which the ITAT found fault with the additions made by the AO was that reliance was placed on statement of so called entry operator to justify the additions under Sections 68 and 69 of the IT Act. These statements were recorded on various dates in some other proceedings not connected with the Assessee. Further, the statements were recorded much before the date of the survey conducted on the Assessee. It was unable to be disputed by the Department that the Assessee did not have an opportunity to challenge such statements and further, no opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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