ITAT Restores Case: Assessee Denied Opportunity to Cross-Examine Witnesses

ITO Vs Saivi Finance Pvt Ltd (ITAT Delhi)

In the case of ITO Vs Saivi Finance Pvt Ltd, the Income Tax Appellate Tribunal (ITAT) Delhi has restored the matter back to the Assessing Officer (AO) due to the denial of natural justice. The assessees were not provided with an opportunity to cross-examine the persons whose statements were used against them, resulting in a violation of the principle of natural justice.

The appeal filed by the Revenue was directed against the order of the Commissioner of Income Tax (Appeals)-8, New Delhi, pertaining to Assessment Yea

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