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        Case ID :
        Income Tax

        Reopening of assessment - bogus purchases - When the assessee...

        Assessee Denied Fair Cross-Examination Opportunity in Bogus Purchases Case; AO Withheld Crucial Statement Evidence.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Reopening of assessment - bogus purchases - When the assessee has subsequently requested the AO to provide an opportunity to cross examine the person, whose statement is being relied upon, he ought to have been provided the same or at least he could have been provided with the statement of the said person to enable the assessee to rebut such statement with necessary evidence. - AT

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