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Showing contexts for: L.K..ADVANI in Mukesh Garg, New Delhi vs Department Of Income Tax on 26 August, 2016Matching Fragments
3.3.4 There Lordship in the case of L.K. Advani vs Central Bureau of Investigation on 1 April, 1997 held that I am tempted here to cite a few lines from Murphy on Evidence, page 180 "At common law, an admission Mukesh Garg made by one party is evidence against the maker of the statement, but not against any other party implicated by it."
3.3.5 When the AO was placing sole reliance on the statement only of Shri Rasik Lal Dhariwal, Shri Prakash Dhariwal, Sohan Raj Mehta for making addition. It was therefore, more so necessary to make arrangement for the cross examination of the witness by Shri Mukesh Garg, the appellant, in the interest of natural justice before taking a final view in the matter. However, from the assessment order it is found that such recourse was not taken by the A.O. despite being asked for vide appellant's request letter dated 26.12.2011. The Hon'ble Delhi High Court has held as under: