https://www.taxtmi.com/caselaws?id=457800 An adjudication under FERA based on disputed statements and documentary material should not stand where the authority fails to consider requests for cross-examination, ignores objections to relied-upon documents, and does not independently address defence affidavits or retraction of statements. The proper course in such circumstances is fresh adjudication after giving an effective opportunity to test the evidence and recording independent findings on the contested facts. Where the alleged intermediary itself is part of the charge, that issue also requires specific consideration before any final determination. The matter was therefore remitted for reconsideration in accordance with law. en-us Thu, 22 Apr 1999 00:00:00 +0530 Fri, 27 Sep 2024 15:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457800 An adjudication under FERA based on disputed statements and documentary material should not stand where the authority fails to consider requests for cross-examination, ignores objections to relied-upon documents, and does not independently address defence affidavits or retraction of statements. The proper course in such circumstances is fresh adjudication after giving an effective opportunity to test the evidence and recording independent findings on the contested facts. Where the alleged intermediary itself is part of the charge, that issue also requires specific consideration before any final determination. The matter was therefore remitted for reconsideration in accordance with law. Case-Laws FEMA Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457800