If AO wants to use any witness against the Assesee then principle of natural justice demands offering the witness for cross-examination of the assessee

Kirti Realtors Pvt. Ltd. Vs. ITO (ITAT Delhi)- The remand report submitted by AO does not deny the fact that Mr. Jagdish Beniwal was acting as a coordinator for facilitating the purchase of pieces of lands in Alwar for and on behalf of the assessee. It has also not been denied that assessee did not give advance imprest money to him. Mr. Jagdish Beniwal has accepted that he used to assist assessee and thereafter the assessee was dealing with farmers directly. This does not rule out his role as a coordinator till the conveyances were registered. I

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