2017 (3) TMI 201

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...., R. R. Agrawal ORDER This income tax appeal has been filed by the department against the order of the Tribunal dated 09.01.2009. By that order the Tribunal has reversed the order of the Commissioner of Income Tax, Meerut dated 22.02.2008 whereby the Commissioner had cancelled the registration granted to the assessee under Section 12AA(3) dated 25.01.2001. While cancelling the registration t....

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.... matter to the Commissioner to allow the assessee such an opportunity to cross examine the witnesses has proceeded to allow the appeal of the assessee in entirety and has set aside the order passed under Section 12AA(3) of the Act. We have heard Sri Ashish Agarwal, learned counsel for the department and Sri Suyash Agarwal, learned counsel for the assessee. While the appeal has been filed on ....

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....ly fault found with the order of the Commissioner of Income Tax was of having not allowed an opportunity to cross examine the witnesses whose statements were relied against the assessee. Further, with consent of parties we proceed to hear and decide the appeal on the question of law thus reframed. While we find no fault to the reasoning given by the Tribunal to set aside the order of the Com....