https://www.taxtmi.com/caselaws?id=242938 The Court dismissed the revision, upholding the factual findings by the lower authorities. Emphasizing the need for genuine legal questions to invoke revisional jurisdiction, it clarified the obligations concerning witness examination in tax assessment proceedings. The Assessee's challenges to the findings were deemed insufficient to constitute legal questions. The Court affirmed the decision not to allow cross-examination of the witness, Virendra Mistri, as the Assessee had relied on his statement without providing grounds for cross-examination. en-us Thu, 09 Jan 2014 00:00:00 +0530 Thu, 23 Jan 2014 07:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242938 The Court dismissed the revision, upholding the factual findings by the lower authorities. Emphasizing the need for genuine legal questions to invoke revisional jurisdiction, it clarified the obligations concerning witness examination in tax assessment proceedings. The Assessee's challenges to the findings were deemed insufficient to constitute legal questions. The Court affirmed the decision not to allow cross-examination of the witness, Virendra Mistri, as the Assessee had relied on his statement without providing grounds for cross-examination. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242938