Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination - 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 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 Revenue directed to conduct cross-examination in accordance with law and the guidelines as referred to hereinabove. - HC
Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination - 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 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 Revenue directed to conduct cross-examination in accordance with law and the guidelines as referred to hereinabove. - HC
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