https://www.taxtmi.com/caselaws?id=4361 HC held the assessment order vitiated because the assessing officer relied on a third-party's statement without allowing the assessee to cross-examine that witness despite a request under s.131. The third-party later filed an affidavit contradicting his original statement, which the AO ignored and used to discredit the assessee's bills. Because the witness was not summoned and no reasonable opportunity to be heard was afforded, the addition based on that deposition could not stand. Reference answered affirmatively for the assessee and against the Revenue; assessment order set aside. en-us Wed, 20 Feb 2008 00:00:00 +0530 Wed, 10 Sep 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4361 HC held the assessment order vitiated because the assessing officer relied on a third-party's statement without allowing the assessee to cross-examine that witness despite a request under s.131. The third-party later filed an affidavit contradicting his original statement, which the AO ignored and used to discredit the assessee's bills. Because the witness was not summoned and no reasonable opportunity to be heard was afforded, the addition based on that deposition could not stand. Reference answered affirmatively for the assessee and against the Revenue; assessment order set aside. Case-Laws Income Tax Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4361