Andaman Timber Industries v. CCE

Ketan Jayant Shah, Mumbai vs. DCIT, Circle 1, Thane

In the result, the appeal filed by the assessee is allowed

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

…statements taken from three persons without providing opportunity of cross examination and in this regard, he placed reliance on 4 Ketan Jayant Shah the decision rendered by Hon’ble Supreme Court in the case of M/s Andaman Timber Industries vs. CCE, Kolkata (281 CTR 241)(SC), Kishin chand Chellaram vs. CIT (125 ITR 713)(SC). 6. The Ld CIT(A) did not accept the contentions of the assessee. He placed reliance on the decision rendered by Hon’ble Kolkata High Court in the case of PCIT vs. Swati Bajaj (IA No. GA/2/2022 in ITA/6/2022) and confirmed the order passed by the AO. The assessee is aggrieved. 7. The Ld A.R…