https://www.taxtmi.com/caselaws?id=771069 The appellate authority and the Assessing Officer conducting remand proceedings retain discretion over the questions put to witnesses, while the assessee remains entitled to cross-examine and raise objections. The High Court was found not justified in directing the manner in which witness statements were recorded or in controlling the pending appellate proceedings. As cross-examination had been completed and the remand report filed, the appellate authority was required to decide the pending objections and continue the appeal in accordance with law, uninfluenced by the High Court's observations. en-us Tue, 06 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771069 The appellate authority and the Assessing Officer conducting remand proceedings retain discretion over the questions put to witnesses, while the assessee remains entitled to cross-examine and raise objections. The High Court was found not justified in directing the manner in which witness statements were recorded or in controlling the pending appellate proceedings. As cross-examination had been completed and the remand report filed, the appellate authority was required to decide the pending objections and continue the appeal in accordance with law, uninfluenced by the High Court's observations. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771069