INCOME TAX ACT, 1961

Section 260A

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.

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2004-05 to 2010-11

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