https://www.taxtmi.com/caselaws?id=438520 Income tax proceedings treated as quasi-judicial must permit effective cross-examination of witnesses whose statements are relied upon in assessment. Where remand directions had already allowed such cross-examination, the authority could not restrict it arbitrarily or refuse recall of witnesses for questions earlier disallowed. The applicable cross-examination requirements, including Section 145 of the Indian Evidence Act, had to be followed in substance, and the assessee was entitled to question the named witnesses effectively. The revenue authorities were directed to conduct the cross-examination and recall process without interference or restriction. en-us Wed, 03 May 2023 00:00:00 +0530 Fri, 02 Jun 2023 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438520 Income tax proceedings treated as quasi-judicial must permit effective cross-examination of witnesses whose statements are relied upon in assessment. Where remand directions had already allowed such cross-examination, the authority could not restrict it arbitrarily or refuse recall of witnesses for questions earlier disallowed. The applicable cross-examination requirements, including Section 145 of the Indian Evidence Act, had to be followed in substance, and the assessee was entitled to question the named witnesses effectively. The revenue authorities were directed to conduct the cross-examination and recall process without interference or restriction. Case-Laws Income Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438520