2024 (7) TMI 1637 - SCH - Income Tax

Denial of cross-examination process of witness - Importance of cross examination of the witnesses whose statements have been utilized by the AO in the assessment order ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination - As decided by HC 2023 (6) TMI 94 - JHARKHAND HIGH COURT as gone through the directions in the remand order wherein he has allowed the appellant cross examination of the witnesses whose statements have been utilized by the AO in the assessment order. There is no ambiguity in the said directions. We hereby direct the petitioner to file petition for recall of the witnesses who have been cross-examined and discharged to put them the question which have been initially discarded by the AO. HELD THAT - It is stated on behalf of the respondent that cross-examination has been completed and remand report has been submitted by the assessing officer to the first appellate court. The respondent is stated to have filed some objections before the appellate authority. As petitioners prays for some time to obtain instructions in this regard. Counter affidavit/reply if any will be filed within a period of three weeks from today.

Summary

The Supreme Court of India, through Hon'ble Justices Sanjiv Khanna and Sanjay Kumar, issued an order addressing procedural developments in the matter. It was noted that the respondent has completed cross-examination and the assessing officer has submitted the remand report to the first appellate court. The respondent has also filed objections before the appellate authority. The petitioners sought additional time to obtain instructions. The Court directed that any counter affidavit or reply be filed within three weeks, with rejoinder affidavits due two weeks thereafter. The matter is scheduled for re-listing in the week commencing 30.09.2024.