2007 (11) TMI 659

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....DGMENT The Revenue is aggrieved by an order dt. 3rd March, 2006, passed by the Tribunal, Delhi Bench 'F', in ITA No. 4288/Del/2005 relevant for the asst. yr. 1997-98. 2. The AO had issued a notice under s. 147/148 of the IT Act, 1961 (for short 'the Act'), for reopening the assessment of the assessee. 3. The assessee demanded the reasons for reopening the assessment and th....

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.... It is also noted that no opportunity was given to the assessee to cross-examine Mr. Sanjay Rastogi. 5. We have also gone through the information supplied to the assessee in the form of the question posed to Mr. Rastogi and his answer thereto. As rightly observed by the Tribunal, there is no mention in this statement about M/s Hallmark Healthcare Ltd. or about the assessee. If there was any oth....