Income Tax Act: Registration cancellation u/s 12AA(3) invalid if assessee can't cross-examine relied statements.

Income Tax Act: Registration cancellation u/s 12AA(3) invalid if assessee can't cross-examine relied statements. https://www.taxtmi.com/highlights?id=15890 Cancellantion of registration u/s 12AA(3) - Department cannot rely on party’s statements, more so, when it was not confronted to the assessee for cross examination, the same cannot be relied upon - AT en-us Tue, 19 Nov 2013 12:51:43 +0530 Tue, 19 Nov 2013 12:51:43 +0530 TaxTMI RSS Generator Income Tax Act: Registration cancellation u/s 12AA(3) invalid if assessee can't cross-examine relied statements. https://www.taxtmi.com/highlights?id=15890 Cancellantion of registration u/s 12AA(3) - Department cannot rely on party’s statements, more so, when it was not confronted to the assessee for cross examination, the same cannot be relied upon - AT Highlights Income Tax Tue, 19 Nov 2013 12:51:43 +0530 https://www.taxtmi.com/highlights?id=15890