Assessment Made Purely Based On Assumption & Unverified Stat

Finding that the AO has completely relied on the statement of third party without giving opportunity to the assessee to prove its point of view, which is against natural justice, the Mumbai ITAT...

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S Rifaur Rahman , Anam Benish , Nikhil Natekar , , Amit Shukla , Judicial Member , Accountant Member , Assessing Officer , Tax Authorities , Mumbai Itat , O , Statement , Third Party , Assessee , Natural Justice , Assessment Order , Assumption , Addition ,