made by the AO on the basis of documents and statements
which were not confronted to assessee during the course assessment
proceedings and copies ... that the addition has been made
on the basis of documents which were not confronted to the assessee and
even copies of the same were
possible that the answer of the witness on being
confronted with the document may not be unambiguous. It
may still be open to the court ... defendant chooses to
confront the document to the plaintiff‟s witness in rebuttal,
merely because the witness denies the document would not
entitle the defendant
that
it differs. It is not the case of the prosecution that
this document is also a created document. Not only the
wife ... effect that PW13 is not a genuine person, who speaks
the truth. But unfortunately, this document was not
confronted with PW13, which was suggested
accused side even not suggested the witness, who have been
examined regarding pending of counter case and also not cross-
examined the witnesses ... aggressor. In 313
statement accused side not stated anything about the counter
case and even not confronted any documents pertaining to the
counter case
confronting the
said documents to the witnesses. The other witnesses are
not examined.
14. Thereafter, statement under Section 313 Cr.P.C.
has been recorded ... this point of time I am
not in a position to say as to which particular
document was confronted by the I.O based
intimated to the plaintiff on phone.
28. This document Ex.DW1/2 is not having signature of the
proprietor of the plaintiff ... which copy of this document was allegedly handed
over to the plaintiff is not disclosed. This document was not
confronted to PW1 in his cross
behalf of appellant while admitting these documents in
evidence. Statements of PW-16 and PW-21 have not been
challenged at all in this regard ... trial again will not help the case of
petitioner as he has not sought any confrontation with the
contents of said document
Neil Industries Ltd. have been confronted to the appellant, who could not submit any satisfactory explanation regarding the genuineness of the transaction and credit capacity ... followed the principal of natural justice by producing and confronting all the incriminating seized documents and statements recorded in favour of revenue to the appellant
Guards
accompanying the police party would have been more
independent witnesses being not the employees of police
Department. Further, the case of appellants is that ... given up in order to avoid confrontation
with his previous statement is also not substantiated.
Reliance on document Ext.DW-3/A is misplaced. Such
duly confronted with him and except
disagreeing he could not say anything.
iv) The other contention of the assessee that he was not aware ... accountant and did not have any
access to the data maintained by the accountant is also not acceptable
as the Accountant was maintaining books
