9911796707
TMI Blog2023 (6) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 2. The petitioner in all these writ applications has prayed for a direction upon the Commissioner of Income Tax (Appeal), Patna to dispose of the respective appeals filed before him against the respective assessment order pertaining to Assessment Year 2004-05 to Assessment Year 2010-11 after providing sufficient opportunity of hearing to the petitioner. 3. The brief history of the case is that initially the Petitioner had filed WPT No. 5637/2021 seeking direction upon the Revenue to expeditiously dispose the appeal preferred by the petitioner against assessment order dated 30.12.2011 for A.Y. 2010-2011. The said writ petition was disposed vide order dated 27.01.2022. Thereafter, the petitioner filed WPT Nos. 537/2022, 538/2022, 539/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on upon the Respondent No. 2 to either himself conduct the cross-examination proceedings or depute a competent independent officer for the said purpose who is not in any manner connected with the assessment proceedings against which appeals have been preferred by the petitioner which appeals are presently pending before the Respondent No. 2 herein. Petitioner has also prayed for direction upon the Respondents to provide copies of entire order sheets, statement of witnesses, remand reports and the other perquisites in order to enable the petitioner to effectively exercise his valuable right of cross-examination. 4. Mr. Indrajit Sinha, learned counsel for the petitioner submits that the petitioner has not been provided complete copies of sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving any vested interest to protect the assessment orders passed by the Respondent No. 4 instead of the Respondent No. 4 who is himself a contesting party to the petitioner's appeals. Mr. Sinha lastly submits that the petitioner may be permitted to file a petition for recall of the witnesses whose names are Rohtas Krishnan, Budh Narayan Gupta, Ajay Bafna and Vikas Sinha, who have been cross-examined and discharged to put them the question which have been specifically discarded by the Assessing Office. 5. Mr. R. N. Sahay, learned counsel for the respondents 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. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of 'cross examination' has not been defined under the Income Tax Act, 1961. The proceeding before the income tax authorities being quasi-judicial in nature, the provisions of the Indian Evidence Act, 1872. Section 145 of the subject matter of Indian Evidence Act deals with the cross examination. As the Evidence Act is the law of the land, the income tax authorities are bound to abide by its provisions. I have gone through the directions of my predecessor in his remand order dated 14.08.2014 wherein he has allowed the appellant, cross examination of the witnesses whose statements have been utilized by the Assessing Officer in the assessment order. There is no ambiguity in the said directions. The Assessing officer is directed to follow th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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