2019 (5) TMI 1062

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.... Parthasarathy For the Respondent : Mr.A.P.Srinivas Sr. Standing Counsel ORDER Heard Mr.AR.L.Sundaresan, learned senior counsel for Mr.Suhrith Parthasarathy, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondent. 2. The petitioner is an assessee in terms of the provisions of the Income Tax Act, 1961 (in short 'Act') on the fi....

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....hich, there should be a direction to the respondent not to rely on the sworn statements. 5. The prayer, couched as it is, is not acceptable. There can be no direction to the Income Tax Department to produce any person for cross examination. At best a request may be made by the petitioner for cross examination, which will be considered in the light of the principles of natural justice and fair p....