https://www.taxtmi.com/caselaws?id=446705 Relevancy of statements under Section 138B is limited to proving truth of facts in prosecutions and does not itself create an absolute right to cross-examination; whether cross-examination should be permitted must be considered during adjudication and the adjudicating officer retains discretion to weigh such statements, with subsection (1)(b) recognising unavailability exceptions. Delay and intervening proceedings including recourse to the Settlement Commission were relevant to credibility of the belated cross-examination request, and the challenge based solely on non-grant of cross-examination after many years was rejected by the court. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446705 Relevancy of statements under Section 138B is limited to proving truth of facts in prosecutions and does not itself create an absolute right to cross-examination; whether cross-examination should be permitted must be considered during adjudication and the adjudicating officer retains discretion to weigh such statements, with subsection (1)(b) recognising unavailability exceptions. Delay and intervening proceedings including recourse to the Settlement Commission were relevant to credibility of the belated cross-examination request, and the challenge based solely on non-grant of cross-examination after many years was rejected by the court. Case-Laws Customs Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446705