Denial of cross-examination vitiates demand orders relying on adverse third-party statements, requiring fresh assessment.
Denial of cross-examination vitiates demand orders relying on adverse third-party statements, requiring fresh assessment. Denial of cross-examination vitiates demand orders relying on adverse third-party statements, requiring fresh assessment. Issue Whether assessment orders denying Input Tax Credit (ITC) based on third-party statements are sustainable when the Assessing Officer rejects the assessee’s specific request for cross-examination. Facts… Read More »