TMI Blog2019 (5) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment failing which, there should be a direction to the respondent not to rely on the sworn statements. HELD THAT:- The prayer, couched as it is, is not acceptable. There can be no direction to the Income Tax Department to produce any person for cross examination. At best a request may be made by the petitioner for cross examination, which will be considered in the light of the principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent in accordance with law. Nothing further need be said in this regard. This Writ Petition is disposed of in the above terms - Writ Petition No.11027 of 2019 And WMP No.11457 of 2019 - - - Dated:- 10-4-2019 - Dr. Justice Anita Sumanth For the Petitioner : Mr.AR.L.Sundaresan, S.C. For Mr.Suhrith Parthasarathy For the Respondent : Mr.A.P.Srinivas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is that proceedings for assessment would be completed without affording opportunity for cross examination of the aforesaid person. 4. The prayer in the Writ Petition is for the issuance of a mandamus directing the respondent to produce the said Mr.K.Srinivasalu for cross examination in the proceedings for assessment, now on-going for assessment years 2016-17 and 2017-18, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.2019 filed before the Assessing Officer furnishing various details called for for completion of assessments, referred to the sworn statement recorded from Mr.K.Srinivasalu specifically seeking an opportunity for cross examination of the said individual, prior to completion of assessment. 8. It is a settled position that where a request for cross examination is made prior to compl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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