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Showing contexts for: unsigned statement in M/S H.M. Constructions vs The Asst. Commissioner Of on 2 December, 2020Matching Fragments
This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the block assessment period from 01.04.1991 to 29.05.2001. The appeal was admitted by a bench of this Court vide order dated 31.05.2016 on the following substantial question of law:
Whether the Tribunal was justified in law in dismissing the appeal of the appellant and sustaining the addition made by the assessing officer on the basis of invalid evidence and in the absence of cross examination of the witness, whose statement formed the foundation along with the unsigned notings seized during the search and thus passing the order that is perverse in law?