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2018 (12) TMI 1990 - MADRAS HIGH COURTAssessment u/s 153A - Proceedings on the basis of the statement made by one K. Srinivasalu, who was linked with the business concern under the name and style of SRS Mining - petitioner further contend that he was aware that the said K. Srinivasalu had retracted his statement and he was doubly sure that the entire proceedings of the Department were baseless - HELD THAT:- The fact that the witness had turned hostile would only stand to the benefit of the petitioner as the entire evidence of the witness could be considered and this Court is unable to understand as to how it would be adverse to that of the petitioner. Even if the respondent was to rely on that part of the evidence of K. Srinivasalu which is in their favour they have to let in other reliable evidence to corroborate the same. During the course of the arguments, it was informed by the learned Senior Counsel that copies of the evidence had not been provided to the petitioner and this Court directs the respondents to give copies of the evidence to the petitioner. No infirmity in the order of the respondent in refusing the request for cross examination since the witness had turned hostile to the respondent's contentions. Needless to state that in the light of the amendment to Section 154 by insertion of Sub Section (2) by Act 2 of 2006 w.e.f. 16.04.2006, it is well open to the petitioner to work out his right in accordance with law on receipt of the evidence directed to be given. WP dismissed.
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