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Income Tax - Highlights / Catch Notes

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Sworn statements used against the writ petitioner - request for ...

Income Tax

October 22, 2021

Sworn statements used against the writ petitioner - request for cross-examination - If statements are not going to be used against the writ petitioner, it cannot be gainsaid that the persons, who made the sworn statements have to be cross-examined. Therefore, it is not necessary to further dilate into 'NJP' ['Natural Justice Principle']. - HC

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