Tax reassessment set aside for denying cross-examination of third-party witness, violating natural justice; matter remanded

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....HC held that additions made in assessment based solely on statements and documents seized from a third party, without affording assessees an opportunity to cross-examine that witness, violated principles of natural justice. The AO and Commissioner had rejected specific requests for cross-examination, and the Tribunal failed to appreciate settled law on this issue. HC allowed the assessees' tax appeals, quashed the Tribunal's orders, and set aside the consequential assessments. Matters were remanded to the AO for de novo adjudication after granting effective cross-examination of the key witness. All other questions of law and merits were expressly left open for fresh consideration.....