2013 (5) TMI 359

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....e Respondent : Mr. J. P. Khaitan, Sr. Advocate with Mr. A. Sengupta, Mr. C. S. Das and Mr. S. Das, Advocates ORDER The Court : This is an appeal preferred by the Revenue. The question proposed reads as follows: "Whether on the fact and circumstances of the case, the Learned Income Tax Appellate Tribunal was justified in law in deleting the addition of Rs.4,49,93,146/- made by the Assessin....

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.... said Vikash Agarwal to be produced for crossexamination. The Assessing Officer, without affording any opportunity to the assessee to cross-examine the said Vikash Agarwal and apparently in a hurry, which he himself has recorded "sufficient time was not available for verfication of the contentions", proceeded to add the aforesaid sum. Aggrieved by the order of the Assessing Officer, an appea....