TaxTMI 
TaxTMI 
2010 (9) TMI 298
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....; SIKRI A. K., REVA KHETRAPAL MS. JJ JUDGMENT A. K. Sikri J.- Admit. 2. The following substantial question of law arises for consideration : "Whether on the facts and circumstances of the case, could it be said that proper opportunity was given in the case of not giving the copy of the statements and documents of Shri Pawan Sarin and his....
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....at Shri Pawan Sarin had worked for him and an amount of Rs. 3,34,203 was payable to Shri Sarin, the Assessing Officer summoned Shri Sarin and recorded his statement. In his statement, Shri Sarin stated that he had not worked for the appellant. The assessee was confronted with the aforesaid statement. In response, the assessee filed a copy of the order passed in the suit filed by Shri Pawan Sarin, ....
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.... of the assessee and taxed the same. The Commissioner of Income-tax (Appeals) as well as the Income- tax Appellate Tribunal have dismissed the appeals of the assessee. Against these orders, the present appeal is filed. 6. In view of the aforesaid backdrop, the following order was passed on April 22, 2010 : "Mr. Sabharwal, who appears on behalf of the respondent, shall produce t....
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....rect to the effect that the statement of Shri Pawan Sarin was recorded behind the back of the assessee ; it was not supplied to the assessee ; specific requests were made by the assessee for production of Shri Sarin and for his cross-examination and that no such opportunity was provided to the assessee to cross-examine Shri Sarin. 8. In view thereof, we are of the opinion that the order ....