Bogus Capital gain: Order Without Cross Examination Opportunity is invalid

Anubhav Jain Vs ITO (ITAT Delhi)

Conclusion :- Bogus Capital gains– Order is against the principle of natural justice in as much as the order has been passed taking the statement of person as base, the copy of which is not made available to the assessee. Further, opportunity to cross examine the concerned person was also not provided to the assess

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