Onus to enforce attendance of hostile witness located beyond 500 Kms

CA Vinamar Gupta Onus to enforce the attendance of hostile witness located at more than 500 Kms- ITAT Amritsar addresses the issue During Income tax proceedings, often statement of a person is used to catch hold of prospective tax evading assessees. But, it is trite that the statement of such a person cannot  be allowed to be used against the assessee without even providing an opportunity of cross examining such person. Now the Income tax department having pan India presence, can have the statement of any person located in any part of the country recorded and then use it against the assesse i...