https://www.taxtmi.com/caselaws?id=186188 The Delhi HC considered whether the ITAT could proceed with an appeal when the assessee was not served with, or could not produce, a witness for cross-examination, and whether reliance on Section 33 of the Indian Evidence Act justified denial of that opportunity. The court admitted the appeal and framed substantial questions of law on these issues for consideration. Filing of paper books was dispensed with. en-us Thu, 27 Mar 2008 00:00:00 +0530 Fri, 09 Sep 2016 15:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186188 The Delhi HC considered whether the ITAT could proceed with an appeal when the assessee was not served with, or could not produce, a witness for cross-examination, and whether reliance on Section 33 of the Indian Evidence Act justified denial of that opportunity. The court admitted the appeal and framed substantial questions of law on these issues for consideration. Filing of paper books was dispensed with. Case-Laws Income Tax Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186188