Law:

Section:

Section 143 of the Income-tax Act, 1961 - Assessment - Additions to income - Assessment year 1998-99 - Assessee was engaged in construction and development of properties - Assessee's case was that for development and construction of properties, he had engaged one 'P' who had worked for assessee and amount of Rs. 3.34 lakhs was due against his bills - Assessing Officer summoned and recorded statement of 'P' who stated that he had not worked for assessee - On basis of said statement, Assessing Officer added amount of Rs. 3.34 lakhs to assessee's income - Commissioner (Appeals) as well as Tribunal upheld said addition - On instant appeal, it was noted that statement of 'P' was recorded behind back of assessee - Moreover, despite specific request made by assessee, no opportunity was provided to him to cross examine 'P' - Whether on facts, impugned addition made by authorities below was to be set aside and, matter was to be remanded back to Assessing Officer for disposal afresh - Held, yes FACTS The assessee was engaged in construction and development of properties. The assessee's case was that for development and construction of properties, he had engaged one 'P' who had worked for the assessee and amount of Rs. 3.34 lakhs was due against his bills. In order to verify the veracity of the aforesaid stand taken by the assessee, the Assessing Officer summoned 'P' and recorded his statement. In his statement, 'P' stated that he had not worked for the assessee. The assessee was confronted with the aforesaid statement. In response, the assessee filed a copy of the order passed in the suit filed by 'P', as per which 'P' had worked for the assessee. The assessee also placed on record some documents, which included agreement for construction entered into by the assessee with 'P'. The assessee, in these circumstances, took a plea before the Assessing Officer that the statement made by 'P' was incorrect. He also requested to produce 'P' as his statement was recorded at the back of the assessee and he also desired to cross-examine 'P'. However, the Assessing Officer, without acceding to the aforesaid request or even supplying the copy of the statement of 'P', added the amount…

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