Not providing opportunity to assessee to cross examine witnesses makes the order nullity

IQ City Foundation Vs ACIT (ITAT Kolkata)

We find that Assessing Officer has passed the re-assessment order u/s. 153A/ 153C / 143(3) dated 31.12.2018 without providing the copy of the statement of Shri Chandra Kant Ladia and we find that Assessing Officer by solely relying on the uncorroborated statement of Shri Chandra Kant Ladia recorded u/s. 131 of the Act on 23.09.2016 [ (taken in the course of the survey conducted u/s. 133A at the office premises of M/s. Pratibha Holdings (M/s. PHPL) on 23-09-2016) ] and without giving

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