{"id":15288,"date":"2021-02-24T13:39:46","date_gmt":"2021-02-24T08:09:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/icds-ltd-v-cit-2020-10-scc-529-editorial-order-in-cit-v-icds-ltd-ita-no-353-of-2001-dt-18-9-2007-kran-hc-is-reversed\/"},"modified":"2021-02-24T13:39:46","modified_gmt":"2021-02-24T08:09:46","slug":"icds-ltd-v-cit-2020-10-scc-529-editorial-order-in-cit-v-icds-ltd-ita-no-353-of-2001-dt-18-9-2007-kran-hc-is-reversed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/icds-ltd-v-cit-2020-10-scc-529-editorial-order-in-cit-v-icds-ltd-ita-no-353-of-2001-dt-18-9-2007-kran-hc-is-reversed\/","title":{"rendered":"ICDS Ltd v. CIT ( 2020) 10 SCC 529 Editorial. Order in CIT v. ICDS Ltd , ITA No. 353 of 2001 dt 18 -9 2007 ( Kran) (HC) is reversed ."},"content":{"rendered":"<p><strong>Court held that , if Department wants to rely on their evidence , it\u00a0 may be necessary to provide opportunity \u00a0of cross -examination of these witness to the appellant , which can be done by first appellate authority it self \u00a0. Matter remanded to the CIT (A) to provide the assessee to cross -examine witness relied on by Revenue . Recovery proceedings stayed\u00a0 till the decision on remand is rendered by the CIT (A) \u00a0\u00a0( CA No. 6053 -6054 of 2014 dt 17 -2. 2020 .<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation -Natural Justice \u2013  Audi Alteram Partem \u2013 Right of hearing \u2013 Cross -Examination \u2013 Matter remanded to first Appellate Authority .[IT Act , 1961 ,  S. 226 (3) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-15288","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3YA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=15288"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15288\/revisions"}],"predecessor-version":[{"id":15289,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15288\/revisions\/15289"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}