TMI Blog2023 (2) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2022 With W.P.(T) No. 703 of 2023 - - - Dated:- 27-2-2023 - Hon ble Mr. Justice Aparesh Kumar Singh And Hon ble Mr. Justice Deepak Roshan For the Petitioner : Mr. Indrajit Sinha, Advocate. For the Respondents : Mr. Ratnesh Nandan Sahay, Sr. S.C. ORDER Let W.P.(T) No. 703 of 2023 be also tagged with the present batch of writ petitions as it relates to the same issue. Counte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he certified copy of the relevant documents, which should be made available on payment of usual cost so that effective cross examination takes place. Learned counsel for the respondent submits that the petitioner may be restricted to cross examination of the statements made by the concerned witnesses and should not be allowed to expand the scope of examination. There are 21 witnesses waiting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaken during this period. The Assessing Officer 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. Accordingly, list these matters on 03.04.2023. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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