Material collected behind the back of assessee, AO must provide opportunity of cross-examination

Anita Singhania Vs DCIT (ITAT Kolkata) Conclusion: AO had to confront assessee with the material collected behind the back of assessee, if he chosen to use the material against assessee and that he should provide assessee an opportunity of cross-examination. Not having done so made the evidence in question bad in law. Held: Assessee submitted that search and seizure operation u/s 132(1) was conducted on assessee on 03.02.2017 and that the same was concluded on 05.03.2017. He submitted that during the courses of search and seizure no incriminating material was found or seized. It was submitted ...