M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU
In the result, appeals of the assessee in ITA Nos
ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14
Bench: Shri Chandra Poojari & Shri Keshav Dubey
For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A
172 TAXMAN 74 (DELHI) the High Court of Delhi held as under:-
“The Tribunal had, on those facts, rightly come to the conclusion that since the revenue had relied upon the statement of ‘M’, it should have been made available to the assessee with an opportunity of cross-examining him. That was not done by the Assessing Officer. It clearly