https://www.taxtmi.com/caselaws?id=801186 Effective cross-examination must be provided before completing a fresh assessment where prior directions require witnesses to be made available in accordance with principles of natural justice. An assessee's failure to attend an initially fixed hearing does not exhaust that right when the Assessing Officer subsequently issues fresh notices to the assessee and witnesses; those notices condone the earlier lapse. If the assessee attends the rescheduled hearing but witnesses do not, assessment without cross-examination is vitiated. Fresh assessment must follow cross-examination of both witnesses, subject to stipulated witness costs. en-us Tue, 13 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801186 Effective cross-examination must be provided before completing a fresh assessment where prior directions require witnesses to be made available in accordance with principles of natural justice. An assessee's failure to attend an initially fixed hearing does not exhaust that right when the Assessing Officer subsequently issues fresh notices to the assessee and witnesses; those notices condone the earlier lapse. If the assessee attends the rescheduled hearing but witnesses do not, assessment without cross-examination is vitiated. Fresh assessment must follow cross-examination of both witnesses, subject to stipulated witness costs. Case-Laws Income Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801186