Description:
Where an order has been passed by the AO without granting the assessee an opportunity to cross examine and the assessee preferred a writ petition. The Apex Court held that the High Court ought not to have set aside the order of assessment but to have only granted the assessee an opportunity to cross examine the witness.
ITO vs. M.Pirai Choodi (2011) 334 ITR 262 (SC)
Source:
1. www.aiftponline.org
2. AIFTP TIMES Volume.No.2 August, 2011, Page No.7.
Our Comment:
Entire order need not be set aside if the Assessee is not given opportunity for cross examination
