Law:

Section:

Section 133A of the Income-tax Act, 1961 - Survey Where during course of survey it was found that depreciation on certain machineries (reactors) was claimed by assessee and on basis of statement of certain witnesses it was found that claim was not correct but assessee was not afforded an opportunity to cross examine such witnesses even though assessee had made such request, matter was to be remanded to Assessing Officer for affording an adequate and proper opportunity to assessee for cross-examination of all those witnesses whose statements were recorded earlier and whose statements had already been supplied to assessee [Assessment year 1996-97] [Remanded] CIT v. Land Development Corpn. [2009] 316 ITR 328 (Kar.) Where during the course of survey it was found that depreciation on certain machineries (reactors) was claimed by the assessee and on the basis of statement of certain witnesses it was found that the claim was not correct but the assessee was not afforded an opportunity to cross examine such witnesses even though the assessee had made such request, as there was no proper opportunity afforded to the assessee to cross-examine the witnesses whose statements were recorded earlier behind the back of the assessee, matter was to be remanded to the Assessing Officer for affording an adequate and proper opportunity to the assessee for cross-examination of all those witnesses whose statements were recorded earlier and whose statements had already been supplied to the assessee. M. V. Sheshachala for the Appellant. Udaya Holla, N. Rajanna, Adiihya Viveka Bajaj, Holla and Holla, Patil and Netra for the Respondent. JUDGMENT Deepak Verma, J.- This appeal under section 260A of the Income-tax Act, 1961 (hereinafter shall be referred to as "the Act"), is at the instance of the Revenue against the order passed by the Income-tax Appellate Tribunal, Bangalore Bench. The short facts of the case are as under: 2. The respondent/assessee is carrying on the business of real estate and building apartments. The status of the assessee is association of persons. For the assessment year 1996-97, a return of income came to be filed on September 30, 1996, declaring a total income of…

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