2010 (10) TMI 14

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....eesh Kapoor, Adv., Ankur Saigal, Adv. Bina Gupta, Adv., Gaurav Singh, Adv., for the Respondent JUDGEMENT Heard learned counsel on both sides. Delay condoned. Leave granted. A short question which arises in these appeals is, whether the Assessing Officer was right in coming to the conclusion that consumption of silver in the manufacture of tobacco by the assessee, was excessive. The ....

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....rtment, would certainly require an opportunity to be given to the assessee to cross- examine the expert from the Institute. The question as to whether the assessee has maintained proper books of accounts would depend on the evidence of the expert(s). We are, therefore, of the view that, after giving opportunity to the assessee to cross-examine, the Assessing Officer will give his findings on the a....