CIT(A) can’t rely on depositions of witnesses unless AO is provided with an opportunity of cross-exa

IT: Unless and until Assessing Officer is given an opportunity to cross-examine witnesses who are examined during pendency of appeal in exercise of powers under sub-rule (4) of rule 46A of 1962 Rules, Commissioner (Appeals) cannot rely upon statements/depositions of such witnesses, as it would be in violation of principles of natural justice