2015 (4) TMI 262

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....RDER Per: A K Jayasankaran Nambiar: Against Exts.P1 to P14 orders passed under Section 143 (3) read with Section 153C of the Income Tax Act, the petitioners have preferred Exts.P15 to P28 appeals before the 2nd respondent. One of the contention taken by the petitioners in the appeals before the 2nd respondent is that the whole assessment procedure was vitiated on account of the fact that the....

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....t been gone into prior to a consideration of the appeals on merits, In the writ petition, therefore, the petitioners seeks a direction to the 2nd respondent to offer the petitioners an opportunity to cross examine the authorised officer and witnesses for the purposes of substantiating their contention regarding the illegality of the search, prior to the adjudication of the appeals on merits. 2.....

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....s. The appellate authority would also be required to consider the request  of the petitioners for cross examining the Authorised Officer of the Department in accordance with the provisions of law applicable. I, therefore, dispose the writ petition with a direction to the 2nd respondent appellate authority to consider the said contention of the petitioners, including the contention regarding v....