{"id":18869,"date":"2021-06-02T13:33:39","date_gmt":"2021-06-02T08:03:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18869"},"modified":"2021-06-03T09:17:43","modified_gmt":"2021-06-03T03:47:43","slug":"does-ao-have-right-to-provide-cross-examination-outside-his-jurisdiction","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/does-ao-have-right-to-provide-cross-examination-outside-his-jurisdiction\/","title":{"rendered":"Can the Assessing Officer from Raipur refuse to grant an opportunity of cross examination on the ground that the person who has given statement is resides at Mumbai ?"},"content":{"rendered":"<p>Case of the assessee was reopened on the basis of third party information. The assesse asked opportunity to cross examination. But the same was rejected by the AO stating &#8220;Since the third party is a resident of Mumbai therefore the AO st Raipur is not empowered to issue summons to the above person so as to accord an opportunity of cross examination.&#8221;<\/p>\n<p>Is there any case law in favour of above contention of AO. If yes, kindly quote the same. Also, any case law rejecting the above facts of the AO is welcomed.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[159,223,225,224],"class_list":["post-18869","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-assessment","qa_tag-cross-examination","qa_tag-powers","qa_tag-summons"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18869","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18869"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18869"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18869"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18869"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}