2023 (8) TMI 1465

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....DER Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned final assessment order dated 24th May, 2023 under Section 147 read with Section 144B of the Income Tax Act, 1961 relating to assessment year 2017-2018 on the ground that while passing the aforesaid impugned final assessment order, the assessing officer has relied on the statem....

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....while passing the aforesaid impugned assessment order the assessing officer has relied simply and only on the statement of the aforesaid witness. Paragraph 2 of the impugned order which is relevant is quoted as hereunder : "2. As the assessee has requested to cross examine Sh. Mukesh Banka, accordingly, summons u/s 131 of the I. T. Act, 1961 were issued to Sh. Mukesh Banka on 03.05.2023 f....

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.... that Sh. Mukesh Banka has not responded the summons issued on 03.05.2023 for 09.05.2023 and now on 11.05.2023 requesting to give some time for health issue. At this juncture, it is not possible to give some more time for cross examination as the proceeding in this case is going to be barred by limitation on 31.05.2023. The statement of Sh. Mukesh Banka was recorded on oath on 30.05.2018 and 19.07....