2018 (12) TMI 1990

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....spondent to permit the petitioner to cross examine the witnesses relied upon by the respondent as set forth in the petitioner's Application dated 11.12.2018. 2.1. It is the case of the petitioner that he was a Chief Secretary in the Government of Tamil Nadu and discharging his duty with full sense and responsibility. It is his further case that he has been made a scape goat by Politicians and the case has been foisted on him. He would further contend that a raid was conducted in his premises and he has given a statement with respect to his son's involvement in his business. 2.2. On 10.12.2016, the Officers of the Income Tax Department had come to his residence and a search and seizure operation under Section 132 of Income Tax Act,....

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....s examine the said K. Srinivasalu, whose statement has been relied upon by the Department. By an order dated 12.12.2018, the respondent had also granted permission to the petitioner to cross examine the said K. Srinivasalu. The cross examination was fixed on 19.12.2018 & 20.12.2018. On both those days, it was the Officers, who had examined K. Srinivasalu and the petitioner would submit that he was present at the time of the examination. The said K. Srinivasalu had retracted his earlier statement and when the petitioner was waiting to cross examine the witness at 06:00 p.m on 20.12.2018, the respondent Officer has passed the impugned order which reads as follows: "While answering to the Q. No. 3 of his deposition he has stated that, "I con....