Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2012 (12) TMI 950

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... whether he was the competent authority and the scope of the order constituting the team. Answer to the second contention also in my view will depend on the correctness of the finding of the sixth respondent on this aspect. In any case the resolution of both these contentions raised by the senior counsel for the petitioner requires an adjudication of the factual aspects involved in the case and such an adjudication is possible only in a regular appeal, which the petitioner will have to file in terms of the provisions of the Act itself. - W.P. (C) No. 29335 of 2012(N) - - - Dated:- 17-12-2012 - ANTONY DOMINIC, J. For the Appellant : K. Srikumar, (SR.), K. Manoj Chandran and P.R. Ajithkumar For the Respondents : Sojan James, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... int of the petitioner was that he was not permitted to cross-examine seven witnesses. Since adjudication proceedings were pending this court held the writ petition premature and dismissed it. 5. Subsequently, the petitioner cross-examined the witnesses in the first list already submitted by him and again submitted a request for crossexamining additional witnesses included in the second list. That request of the petitioner for cross-examination was turned down by the authority and in exhibit P4 order that was eventually passed, it has been stated thus: It could be seen that the dealer has deliberately omitted to provide this witness list along with the original witness list given by him on August 3, 2012. Once the cross-examination of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eading of the Intelligence Officer's order shows that on facts he was satisfied that the request belatedly made by the petitioner was intended only for prolonging the proceedings. As far as the first contention is concerned, it should be stated that on both the previous occasions when the writ petitions were filed by him, the petitioner had not raised this plea. Further, the competence of the sixth respondent will depend upon whether he was the competent authority and the scope of the order constituting the team. Answer to the second contention also in my view will depend on the correctness of the finding of the sixth respondent on this aspect. 9. In any case the resolution of both these contentions raised by the senior counsel for t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates