Case Law Details
Shiv Charan Vs ITO (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT) in Delhi recently pronounced a decision in the case of Shiv Charan Vs ITO that could serve as a significant reference for procedural fairness in income tax adjudication. The case brings to light the importance of Section 68 of the Income Tax Act and emphasizes the necessity for the Assessing Officer (AO) to give the assessee an opportunity for cross-examination, particularly when third-party statements are involved. This article delves into the details of the case, highlighting key issues and implications.
Background
The appellant, Shiv Charan, contested an income tax addition of Rs. 68,30,000 made by the AO. He pointed out various lapses in the procedure followed, which included not issuing a show-cause notice and not allowing him the opportunity for cross-examination of a third person whose statement was used against him.
Violation of Procedure
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