|The Tax Publishers2023 TaxPub(DT) 3356 (Jhar-HC)
INCOME TAX ACT, 1961
Cross-examination of witnesses whose statements were utilized by AO in assessment order could neither be denied nor restricted.
Appeal (High Court) - Denial of cross-examination process of witness - Importance of cross examination of witnesses whose statements had been utilized by AO in assessment order -
ACIT restricted cross-examination process by denying questions asked by Petitioner during cross examination. Petitioner submitted that petitioner was not provided complete copies of statements made by witnesses who were being cross-examined, copy of entire order sheets, remand reports, etc. despite repeated requests. Held: There was no doubt that control of proceedings lies with Presiding Officer, AO herein, on how to conduct cross-examination. As a matter of fact, adequate guidelines were issued by the Appellate Authority as reflected in communication more particularly Letter No. F.No. 1434 dated 30-12-2022 wherein CIT(A) had specifically given directions. Petitioner was directed to file petition for recall of witnesses who were cross-examined and discharged, to put them question which was initially discarded by AO. Revenue was also directed to provide effective cross-examination opportunity in accordance with provisions of Indian Evidence Act, 1872 and permit petitioner to cross-examine such persons who were being named by witnesses being cross-examined without in any manner interfering or restricting same. In other words, revenue was directed to conduct cross-examination in accordance with law and guidelines as referred.
FAVOUR : In assessee's favour
A.Y. : 2004-05 to 2010-11
IN THE JHARKHAND HIGH COURT
RONGON MUKHOPADHYAY & DEEPAK ROSHAN, JJ.
Madhu Korah v. ITD
W.P (T) No. 538 of 2022, W.P (T) No. 537 of 2022, W.P (T) No. 539 of 2022, W.P (T) No. 540 of 2022, W.P (T) No. 541 of 2022, W.P (T) No. 542 of 2022, W.P (T) No. 584 of 2022, & W.P.(T) No. 703 of 2023
SUBSCRIBE FOR FULL CONTENT