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    <title>2018 (10) TMI 911 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the petition challenging the communication rejecting cross-examination, emphasizing that the issue for adjudication relied on documentary evidence, not the statements in question. The court found no fault with the communication as the Commissioner did not rely on the statements, causing no prejudice to the petitioner. The petition was dismissed without costs, with a directive for the petitioner to be given an opportunity for cross-examination if the authority decides to rely on the statements in the future.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368945</link>
      <description>The court dismissed the petition challenging the communication rejecting cross-examination, emphasizing that the issue for adjudication relied on documentary evidence, not the statements in question. The court found no fault with the communication as the Commissioner did not rely on the statements, causing no prejudice to the petitioner. The petition was dismissed without costs, with a directive for the petitioner to be given an opportunity for cross-examination if the authority decides to rely on the statements in the future.</description>
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