D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH
In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
281
CTR 241 (SC). According to him, in this judgment it was laid
CO Nos. 6 to 21/GAU/2023
(in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus
