https://www.taxtmi.com/caselaws?id=466768 Denial of cross-examination of the technical person who retrieved electronic data did not vitiate proceedings because the retrieval was certified in the assessees' presence and the assessees admitted data entry in statements; entitlement to cross-examine requires specific demonstration of necessity and prejudice, which was absent, so rejection was upheld. Conversely, the assessing officer lacked statutory jurisdiction to apply best judgment methods under Section 74 since that provision contains no express authorization for best judgment assessment; orders based on such a method under Section 74 were quashed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 18 Feb 2026 20:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466768 Denial of cross-examination of the technical person who retrieved electronic data did not vitiate proceedings because the retrieval was certified in the assessees' presence and the assessees admitted data entry in statements; entitlement to cross-examine requires specific demonstration of necessity and prejudice, which was absent, so rejection was upheld. Conversely, the assessing officer lacked statutory jurisdiction to apply best judgment methods under Section 74 since that provision contains no express authorization for best judgment assessment; orders based on such a method under Section 74 were quashed. Case-Laws GST Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466768