A search conducted at the premises of Hiren Kalaria\u00a0 from 03.01.2019 to 02.03.2019 yielded diaries and loose papers recording cash transactions of the group and other entities, and Hiren Kalaria\u2019s statement under section 132(4) disclosed a detailed modus operandi implicating the appellants, on the basis of which assessments under sections 153C read with 143(3) and 153A were framed. The appellants\u2019 repeated requests to cross-examine Hiren Kalaria\u00a0\u00a0\u00a0 on his statement and the seized material were rejected by the Assessing Officer, and the Tribunal declined cross-examination on the view that the documentary evidence was clear and self-explanatory. The Court held that where the statement and material of a witness are used to the detriment of an assessee, the denial of an opportunity to cross-examine that witness amounts to a violation of the principles of natural justice; the order of the Tribunal was quashed and the matters were remanded to the Assessing Officer for fresh adjudication after granting the appellants an opportunity to cross-examine H. Matter remanded.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153C : Assessment-Income of any other person-Search-Opportunity of cross-examination-Assessment founded on diaries and statement under section 132(4) of a third party-Cross-examination denied by the Assessing Officer and the Tribunal-Violation of natural justice-Matters remanded for fresh adjudication after allowing cross-examination. [S. 132(4), 143(3), 153A, 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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64185","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gHf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64185","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=64185"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64185\/revisions"}],"predecessor-version":[{"id":64186,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64185\/revisions\/64186"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}