https://www.taxtmi.com/caselaws?id=32837 The court set aside the assessment order under sections 143/147 of the Income-Tax Act, 1961 due to the Assessing Officer's failure to allow the respondent-assessee to cross-examine individuals whose statements were used in determining additional income. The court granted liberty to the Assessing Officer to restart the proceedings from the point of the procedural defect, emphasizing the respondent-assessee's right to cross-examine relevant witnesses. The Assessing Officer was not allowed to gather new information beyond the initial assessment. en-us Fri, 16 Jan 2009 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32837 The court set aside the assessment order under sections 143/147 of the Income-Tax Act, 1961 due to the Assessing Officer's failure to allow the respondent-assessee to cross-examine individuals whose statements were used in determining additional income. The court granted liberty to the Assessing Officer to restart the proceedings from the point of the procedural defect, emphasizing the respondent-assessee's right to cross-examine relevant witnesses. The Assessing Officer was not allowed to gather new information beyond the initial assessment. Case-Laws Income Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32837