Not allowing cross examination is procedural defect and will not make an assessment null and void

RELEVANT PARAGRAPH

13. We have heard the parties and considered the rival submissions. We have considered the various judgments cited by both the parties. It is a matter of record that the assessee had not been allowed the cross examination of the party whose statement has been used against him in making the assessment the addition us thus in violation of principles of natural justice. Not allowing cross examination is a defect of procedural in nature. It is to

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