Adverse Statement of Witness cannot be relied by AO without giving assessee an opportunity to cross examine

Brief of the case

In the case of /s R.W. Promotions P. Ltd vs. ACIT Bombay High Court held that AO must gives an opportunity to cross examine the witnesses whose statement is relied upon by the revenue , violation of this right is clearly a breach of principles of natural justice.

 Facts of the case

1. The appellant is engaged in the business of advertisement, market research and business promotions for its clients. During the subject Assessment Year 200708, the appellant had engaged services of M/s Inorbit Advertising an

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