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2023 (2) TMI 1146 - HC - Income TaxDelay in the conduct of cross examination of the witnesses - Power of AO to decide how to conduct cross examination - Petitioner submits that in order to cross examine the witnesses, not only the statement of those witnesses are necessary but relevant documents are also needed to be supplied - There are 21 witnesses waiting to be examined who have also been summoned - HELD THAT:- No doubt that the control of the proceedings lies with the presiding officer i.e., the Assessing Officer on how to conduct cross examination. Adequate guidelines have also been issued by the appellate Authority, as reflected in the communication dated 24.01.2023 (Annexure-11 to W.P.(T) No. 703 of 2023), more particularly the letter No. F. No. 1434 dated 30.12.2022. Thus at the first instance, deem it proper to adjourn the case for 4 weeks so that the examination of at least 11 out of 21 witnesses be undertaken during this period. AO is expected to proceed with strict time lines and petitioner should also cooperate. Parties would apprise the Court about the progress of cross examination on the next date so that the final outer time may be prescribed on the next date for conclusion of the entire process of cross examination. List these matters on 03.04.2023.
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