TMI Blog2023 (6) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... profitable to refer the order passed by this Court in [ 2023 (2) TMI 1146 - JHARKHAND HIGH COURT] wherein this Court has made it very clear that there is no doubt that the control of the proceedings lies with the Presiding Officer, the Assessing Officer herein, on how to conduct the cross-examination. Adequate guidelines have also been issued by the Appellate Authority as reflected in communication dated 24.01.2023 more particularly the letter No. F. No. 1434 dated 30.12.2022 wherein the CIT (Appeal) has specifically directed that as the Evidence Act is the law of the land, the income tax authorities are bound to abide by its provisions. As gone through the directions in the remand order wherein he has allowed the appellant, cross exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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, 539/2022, 540/2022, 541/2022, 542/2022 584/2022 seeking expeditious disposal of appeals preferred by the petitioner against the assessment orders for A.Y. 2004- 2005 to A.Y. 2010-2011. Earlier, the CIT (A), Jamshedpur had passed two orders dated 26.12.2013 and 14.08.2014 permitting cross-examination to the petitioner-assessee. Thereafter, the CIT (A), Patna-3 passed orders dated 04.12.2018 and 30.08.2021. Thereafter, cross-examination of some witnesses was done in the year 2019 and thereafter, no development took place till November, 2022, when summons was issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely 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 statements made by the witnesses who are being cross-examined, copy of entire order sheets, remand reports, etc. despite repeated requests. The Revenue may be directed to provide the same to the petitioner before proceeding with cross-examination. The Revenue may also be directed to provide copy of statements of witnesses who were cross-examined in the year 2019. The petitioner is facing serious prejudices while cross-examining the witnesses. The Respondent No. 4 has disallowed various questions put by the petitioner to the witnesses, arbitrarily declaring t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 further submits that altogether 21 witnesses were waiting to be examined who have also been summoned and after the order passed by this Court wherein this Court at the first instance directed for examination at least 11 out of 21 witnesses; 6 witnesses were summoned and have been examined and rest are to be cross-examined pursuant to the order passed by this Court. He further submits that as a matter of fact it is not the revenue but the petitioner who is delaying the matter by raising irrelevant question and even on the date fixed they are taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation 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 the advice of my predecessor and the provisions of the Indian Evidence Act so that the order stands that test of appeal before superior appellate levels. 7. In view of the aforesaid fact, we hereby directed the petitioner to file petition for recall of the witnesses namely, 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 initially discarded by the Assessing Officer. It goes without saying that the Revenue may also be directed to provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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