https://www.taxtmi.com/caselaws?id=789277 Proceedings under the Income-tax Act were challenged on the ground that the assessee was denied cross-examination of a witness whose statement was recorded during search. The Madras HC noted that the assessment and penalty action rested on seized loose sheets recovered in the search, not on the witness statement, which was not relied upon against the assessee. On that basis, denial of cross-examination was not treated as a breach of natural justice or a procedural defect warranting interference, and no perversity was found in the orders on that ground. en-us Tue, 24 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789277 Proceedings under the Income-tax Act were challenged on the ground that the assessee was denied cross-examination of a witness whose statement was recorded during search. The Madras HC noted that the assessment and penalty action rested on seized loose sheets recovered in the search, not on the witness statement, which was not relied upon against the assessee. On that basis, denial of cross-examination was not treated as a breach of natural justice or a procedural defect warranting interference, and no perversity was found in the orders on that ground. Case-Laws Income Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789277