If assessee not availed opportunity of cross examination, it can not be ground of challenge – Supreme Court dismisses Special…
Mere providing evidence relied upon by AO no substitute of fundamental right of opportunity for cross-examination - ITAT ABCAUS Case…
Addition based on statement recorded deleted as witness did not appear for cross examination on Departments notice ABCAUS Case Law…
Not allowing cross examination legally or factually incorrect. It was strange that FFA held that non providing such opportunity would…
Adverse view taken on evidence without opportunity to cross-examine It is settled proposition of law that whenever the AO intends to…