Not providing opportunity to cross examine is violative of principles of natural justice
There is an important judgement by ITAT Delhi on the issue of opportunity to cross examine vis a vis principles of natural justice.
The same is as under:
Income Tax ...
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Posts tagged "cross examination"
Principles of Cross Examination: Tool to be used during income tax proceeding
Principles of Cross Examination: Tool to be used during income tax proceeding
“Not allowing Assessee to cross-examine witnesses by Adjudicating Authority though statements of those witnesses were made as basis of impugned order, amounted in serious flaw which make impugned ...
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To assess tax on the assets seized during search, there is no necessity for extending assessee the benefit of cross-examination of witnesses.
To assess tax on the assets seized during search, there is no necessity for extending assessee the benefit of cross-examination of witnesses.
Short Overview To assess tax on the assets seized from assessee, there was no necessity for extending assessee the ...
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