Held, that the findings rendered by the Revenue authorities stood vitiated for failure on their part to afford an opportunity to the assessee to cross-examine the transporters and for disbelieving the evidence adduced such as certificates of tax deduction at source. The addition to the assessee’s income was not valid. In Andaman Timber Industries v. CCE, (2016) 38 GSTR 117 (SC); (2016) 15 SCC 785, the Supreme Court held that not allowing the assessee to cross-examine the witnesses though the statements of those witnesses were made the basis of the assessment order by the adjudicating authority is a serious flaw which makes the order a nullity inasmuch as it amounts to violation of the principles of natural justice. (AY. 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 68 : Cash credits-Principle of natural justice-Assessee must be given adequate opportunity to be heard and also to cross-examine witnesses whose statements have been relied on to make additions. [S. 260A] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60022","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fC6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60022","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=60022"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60022\/revisions"}],"predecessor-version":[{"id":60023,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60022\/revisions\/60023"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}