The Assessing Officer relied on the statements without giving an opportunity of cross examination . Allowing the appeal the Court set aside the order of High Court dt 18-9 2007 and also order dated 29-6 -2001 and 23-8 -2000 passed by the Appellate Tribunal . Court stated that entire matter would be considered by First Appellate Authority afresh by giving fair opportunity to both sides to espouse their claim in remanded appeal. Accordingly the demand and attachment notice would not be given effect until Commissioner (Appeals) decided matter afresh .
I.C.D.S. Ltd. v. CIT (2020) 273 Taxman 12 / 194 DTR 18 / 316 CTR 678 (SC)
S. 251 : Appeal – Commissioner (Appeals) – Duties Cross examination of witness –Order of High Court set aside and matter remanded to the Office of CIT (A) to give an opportunity of cross examination of witness and decide according to law – Demand and attachment stayed until the matter decided by the CIT (A) [ S. 220 ]