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2015 (2) TMI 327 - HC - Income TaxApplication of cross examination - cross-examine the concerned MMTC Officials pertaining to the income assessed for the Assessment years 2006-2007 to 2012 -2013 on the basis of the so called payments said to have been made by MMTC - Held that:- Admittedly, the appellate authority is following the procedures prescribed under the Income Tax Rules. There is also no prohibition for cross examining the parties concerned, if required. But the petitioner cannot pessimistic that his application for request to cross examine will be rejected. He should be optimistic and it is for the appellate authority to consider the request of the petitioner with regard to the Cross examination of the officials before deciding the final issue. Therefore, without going into the merits of the contentions raised in the affidavit filed in support of the writ petition need to be dismissed with liberty to the petitioner to agitate all the issue raised in these writ petitions before the Appellate Authority. It is for the Appellate Authority to consider the request of the petitioner, before passing final order and before deciding all the issues in the appeal as well as in the applications, and pass orders on merits and in accordance with law. The appellate authority is at liberty to permit the petitioner to cross examine the officials of the MMTC, if required
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