https://www.taxtmi.com/caselaws?id=207843 The Appellate Tribunal dismissed the cross objection for non-prosecution as the assessee failed to appear, citing a precedent relieving the court of obligation. The Assessing Officer's additions of unexplained cash credits and commission were deleted by CIT(A) due to lack of cross-examination opportunity and material evidence. The assessment, based on Investigation Wing information without cross-examination, was faulted by the Tribunal, ordering a fresh assessment. Emphasizing the right to cross-examine witnesses, the Tribunal directed a new assessment for fairness. The revenue's appeal was allowed for statistical purposes, with a focus on proper evidence gathering and cross-examination. en-us Fri, 08 Jan 2010 00:00:00 +0530 Tue, 27 Dec 2011 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207843 The Appellate Tribunal dismissed the cross objection for non-prosecution as the assessee failed to appear, citing a precedent relieving the court of obligation. The Assessing Officer's additions of unexplained cash credits and commission were deleted by CIT(A) due to lack of cross-examination opportunity and material evidence. The assessment, based on Investigation Wing information without cross-examination, was faulted by the Tribunal, ordering a fresh assessment. Emphasizing the right to cross-examine witnesses, the Tribunal directed a new assessment for fairness. The revenue's appeal was allowed for statistical purposes, with a focus on proper evidence gathering and cross-examination. Case-Laws Income Tax Fri, 08 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207843