Assistant Commissioner of Income Tax 11(1)(2), Mumbai vs. Sanghvi Star Retail Private Limited, Mumbai
Accordingly, grounds raised in CO and case laws relied on by assessee are dismissed
ITA 5334/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2019AY 2009-10
Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 5334/Mum/2017 & Cross Objection No.– 01/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) M/S Sanghvi Star Retail Acit – 11(1)(2), Pvt. Ltd. Room No. 1, Ground बिधम/ Plot No. 75, C-14, Cross Floor, Aayakar Bhavan, Road, Marol Midc, Vs. M. K. Road, Anderi (East), Mumbai-400 020 Mumbai- 400 093 स्थायीलेखासं./जीआइआरसं./Pan No. Aalcs5646N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri V. Vinod Kumar, Dr : By प्रत्यथीकीओरसे/Respondentby : Shri Suchek Anchaliya, Ar सुनवाईकीतारीख/ : 09.10.2019 Date Of Hearing घोषणाकीतारीख / : 31.10.2019 Date Of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman: The Present Appeal Has Been Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals) - 18 In Short Referred As ‘Ld. Cit(A)’, Mumbai, Dated 10.04.17 For Assessment Year (In Short Ay) 2009-10. 2
For Respondent: Shri Suchek Anchaliya, AR
Section 132Section 133Section 143
…er, however, assessee never asked for cross-examination, hence this plea of cross 10 I.T.A. No. 5334/Mum/2017 M/s Sanghvi Star Retail Pvt. Ltd. examination raised at such a later stage of proceedings was not justified. 6. GTC Industries Ltd. Vs ACIT [1998] 65 ITD 380 (BOM) where Hon'ble ITAT Mumbai held that where statements of witnesses were only secondary and of subordinate material used to buttress main matter connected with amount of additions, it had to be held that there was no denial of principles of natural justice if witnesses were not allowed to be cross-examined by assessee. B- In the above case,…
