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    <title>2020 (3) TMI 1094 - KERALA HIGH COURT</title>
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    <description>An assessee&#039;s writ challenge to an assessment order failed because effective opportunity to cross-examine the witnesses was already given and cross-examination was in fact conducted. The court held that a further request to summon additional persons or compel more evidence did not justify interference in writ jurisdiction. Where relevant evidence is not produced, the proper course is to seek an adverse inference under Section 114(g) of the Indian Evidence Act, 1872 before the competent forum. On that basis, the assessment order was upheld.</description>
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      <description>An assessee&#039;s writ challenge to an assessment order failed because effective opportunity to cross-examine the witnesses was already given and cross-examination was in fact conducted. The court held that a further request to summon additional persons or compel more evidence did not justify interference in writ jurisdiction. Where relevant evidence is not produced, the proper course is to seek an adverse inference under Section 114(g) of the Indian Evidence Act, 1872 before the competent forum. On that basis, the assessment order was upheld.</description>
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