https://www.taxtmi.com/caselaws?id=752859 The HC dismissed a writ petition challenging a reassessment order under Section 147 on grounds of denial of cross-examination opportunity. The petitioner argued that not being allowed to cross-examine a third party whose statement formed the basis of addition violated natural justice principles. The court held that since the petitioner never specifically requested the assessing officer to issue summons for cross-examination of the third party during proceedings, the writ petition could not be entertained on this ground. The court noted that merely stating in response that the order was decided without cross-examination rights, without applying for summons, cannot vitiate the assessment order. Given available alternative remedy through appeal, the court directed the petitioner to approach the appellate authority within 15 days with an application under Section 5 of the Limitation Act explaining the delay. en-us Wed, 15 May 2024 00:00:00 +0530 Wed, 09 Jul 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752859 The HC dismissed a writ petition challenging a reassessment order under Section 147 on grounds of denial of cross-examination opportunity. The petitioner argued that not being allowed to cross-examine a third party whose statement formed the basis of addition violated natural justice principles. The court held that since the petitioner never specifically requested the assessing officer to issue summons for cross-examination of the third party during proceedings, the writ petition could not be entertained on this ground. The court noted that merely stating in response that the order was decided without cross-examination rights, without applying for summons, cannot vitiate the assessment order. Given available alternative remedy through appeal, the court directed the petitioner to approach the appellate authority within 15 days with an application under Section 5 of the Limitation Act explaining the delay. Case-Laws Income Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752859