Taxpayer's Rights Questioned: Best Judgment Assessment u/ss 144 & 147 Without Cross-Examination Opportunity.

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....Best judgement assessment u/s. 144 r.w.s.147 - additions towards unaccounted professional charges received from Hospitals in cash - Assessing Officer has erred in making additions towards unaccounted professional charges received in cash from Apollo Hospitals on the basis of statement of a third party, without providing opportunity of cross-examination to the assessee - AT....