Supreme Court directs Assessing Officer to allow cross-examination, advises assessee to appeal to CIT (Appeals)

ITO Versus M. Pirai Choodi

ITO Versus M. Pirai Choodi - [2011] 334 ITR 262 (SC), 2010 (15) SCC 283 The Supreme Court set aside the High Court's order quashing the assessment proceedings due to lack of opportunity for cross-examination. The Court directed the Assessing Officer to grant the assessee an opportunity to cross-examine the witness and advised the assessee to appeal to CIT (Appeals). The impugned order was set aside, and the assessee was granted liberty to move CIT (Appeals) within six weeks.