https://www.taxtmi.com/caselaws?id=13579 The Tribunal affirmed its decision to refuse the assessee's request for cross-examination, as the statements were already recorded and copies provided. It held that the principles of natural justice were upheld since the assessee had the opportunity to respond to the evidence. The SC judgment in Kishinchand Chellaram was deemed inapplicable due to the specific circumstances of this case. The Tribunal's decision was upheld, ruling in favor of the Revenue and against the assessee. en-us Thu, 26 Oct 2006 00:00:00 +0530 Fri, 16 Feb 2024 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13579 The Tribunal affirmed its decision to refuse the assessee's request for cross-examination, as the statements were already recorded and copies provided. It held that the principles of natural justice were upheld since the assessee had the opportunity to respond to the evidence. The SC judgment in Kishinchand Chellaram was deemed inapplicable due to the specific circumstances of this case. The Tribunal's decision was upheld, ruling in favor of the Revenue and against the assessee. Case-Laws Income Tax Thu, 26 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13579