https://www.taxtmi.com/caselaws?id=19791 HC held that the Department relied on an unreliable departmental witness whose affidavit and deposition conflicted; the assessee was entitled to cross-examine that witness and to be supplied full particulars of the adverse case. The Court found that before making an estimate of gross profit the AO must confront and counter the assessee's comparative instances and allow the assessee to lead rebuttal evidence. The matter was remanded to the AO for fresh consideration and reassessment in accordance with these directions; the Court declined to answer the posed question. en-us Tue, 21 Dec 1993 00:00:00 +0530 Fri, 17 Oct 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19791 HC held that the Department relied on an unreliable departmental witness whose affidavit and deposition conflicted; the assessee was entitled to cross-examine that witness and to be supplied full particulars of the adverse case. The Court found that before making an estimate of gross profit the AO must confront and counter the assessee's comparative instances and allow the assessee to lead rebuttal evidence. The matter was remanded to the AO for fresh consideration and reassessment in accordance with these directions; the Court declined to answer the posed question. Case-Laws Income Tax Tue, 21 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19791