DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back