https://www.taxtmi.com/caselaws?id=78543 Denial of cross-examination did not justify quashing the assessment order in its entirety where the assessee had an available statutory appellate remedy before the CIT(A) but did not pursue it. The proper course, if cross-examination was needed, was to direct the Assessing Officer to afford that opportunity rather than invalidate the assessment proceedings wholesale. On that basis, the High Court's order setting aside the assessment was held unsustainable and was set aside. en-us Fri, 19 Nov 2010 00:00:00 +0530 Tue, 06 Jun 2023 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78543 Denial of cross-examination did not justify quashing the assessment order in its entirety where the assessee had an available statutory appellate remedy before the CIT(A) but did not pursue it. The proper course, if cross-examination was needed, was to direct the Assessing Officer to afford that opportunity rather than invalidate the assessment proceedings wholesale. On that basis, the High Court's order setting aside the assessment was held unsustainable and was set aside. Case-Laws Income Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78543