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Case Law Details

Case Name : Shri Sunil Prakash Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2005-06
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AO had relied upon the statement of MMC to make the addition.Thus,we had witness of the AO.It was his duty to provide the copy of the statement of MMC to the assessee and to afford the opportunity to cross examine him.The AO on request of the assessee had issued a summon to MMC,but he did not appear.

Therefore,we do not understand how the FAA has observed that the assessee did not make any specific request for cross examination of MMC. It is also very strange that the FAA,being a judicial authority,has held that non providing

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