https://www.taxtmi.com/caselaws?id=403469 The Tribunal remanded the case back to the Assessing Officer due to the absence of the assessee during the appeal, disallowance of deduction under section 35AC, lack of opportunity for cross-examination, and reliance on statements without proper verification. The Tribunal emphasized the necessity of providing the assessee with the opportunity to cross-examine witnesses relied upon by the Assessing Officer to ensure a fair adjudication process. The lack of material apart from the trustee's statement raised doubts on the disallowance, warranting a fresh adjudication with proper cross-examination opportunities. en-us Wed, 04 Nov 2020 00:00:00 +0530 Fri, 29 Jan 2021 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403469 The Tribunal remanded the case back to the Assessing Officer due to the absence of the assessee during the appeal, disallowance of deduction under section 35AC, lack of opportunity for cross-examination, and reliance on statements without proper verification. The Tribunal emphasized the necessity of providing the assessee with the opportunity to cross-examine witnesses relied upon by the Assessing Officer to ensure a fair adjudication process. The lack of material apart from the trustee's statement raised doubts on the disallowance, warranting a fresh adjudication with proper cross-examination opportunities. Case-Laws Income Tax Wed, 04 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403469