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2019 (5) TMI 1062 - MADRAS HIGH COURTSearch u/s 132 - Proceedings completed without affording opportunity for cross examination - prayer in the Writ Petition is for the issuance of a mandamus directing the respondent to produce the said Mr.K.Srinivasalu for cross examination in the proceedings for assessment failing which, there should be a direction to the respondent not to rely on the sworn statements. HELD THAT:- The prayer, couched as it is, is not acceptable. There can be no direction to the Income Tax Department to produce any person for cross examination. At best a request may be made by the petitioner for cross examination, which will be considered in the light of the principles of natural justice and fair play. In the present case, the petitioner has vide letter dated 01.04.2019 filed before the AO furnishing various details called for for completion of assessments, referred to the sworn statement recorded from Mr.K.Srinivasalu specifically seeking an opportunity for cross examination of the said individual, prior to completion of assessment. It is a settled position that where a request for cross examination is made prior to completion of assessment proceedings and in the event that the said statement is intended to be relied upon by the Assessing Officer, full opportunity be afforded in this regard prior to completion of assessment proceedings. Thus, seeing as a request has been made before the Assessing Authority, the same will be considered by the respondent in accordance with law. Nothing further need be said in this regard. This Writ Petition is disposed of in the above terms
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