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Income Tax - Highlights / Catch Notes

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


Court Denies Cross-Examination Request: Sworn Statements Not Used Against Petitioner, No Need for Natural Justice Discussion.

October 22, 2021

Case Laws     Income Tax     HC

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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