2020 (12) TMI 130

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....RISANKAR V. MENON AND SMT.MEERA V.MENON OTHER PRESENT: CHRISTOPHER ABRAHAM JUDGMENT The petitioner has approached this Court aggrieved by Ext.P4 order passed by the 2nd respondent confirming a demand of tax under the Income Tax Act. In the writ petition, it is the case of the petitioner that the assessment was initially done for the assessment year 2007-2008 by making reference to certain al....

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....sing authority, however, proceeded to rely on the evidence tendered by Mohan Raj without testing the said evidence through cross examination at the instance of the petitioner. In my view, if the evidence relied upon by the revenue for confirming a demand against the assessee is not tested, through permitting a cross examination by the assessee, then the untested evidence cannot be relied upon agai....