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Direct Taxes - Highlights / Catch Notes

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Benami Property Transaction - cross examination of witnesses - ...

Direct Taxes

July 13, 2022

Benami Property Transaction - cross examination of witnesses - As in the absence of any provision of law as well as the compelling circumstances warranting the respondent authorities to provide an opportunity of cross examination of witnesses, whose statements have been relied on by the respondent authorities to the appellant at the stage of section 24 proceedings, the plea raised by the appellant in this regard, cannot be countenanced. - order for continuing the provisional attachment order of the property as an interim measure sustained - HC

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