The Tribunal held that the order becomes null and void if based merely on the statement of a witness without allowing opportunity to cross-examine them. Relied on, Andaman Timber\u00a0 Industries v. CCE\u00a0 (2016) 38 GSTR 117 (SC), Dhakeswari Cotton Mills Ltd. v. CIT (1954) 26 ITR 775 (SC)\u00a0 Omar\u00a0 Salay Mohamed\u00a0 Sait v. CIT (1959) 37 ITR 151 (SC) \u00a0 and Lalchand Bhagat Ambica Ram v. CIT\u00a0 (1959) 37 ITR 288 (SC). The Tribunal also held that \u00a0the assessment could not have been reopened. In view of these specific facts, the action taken by the Assessing Officer of reopening of the assessment under section 147 of the Act was not sustainable and was void ab initio being based on seized documents of other assessee and based on presumptions, assumptions and incorrect interpretation of law. (AY. 2006-07, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 147 : Reassessment-Search and seizure-Failure by revenue to establish that the seized documents belong to assessee-Opportunity cross examination not provided-Reassessment was held to be not valid. [S. 132] <\/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-25404","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6BK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25404","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=25404"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25404\/revisions"}],"predecessor-version":[{"id":25405,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25404\/revisions\/25405"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}