Case Law Details
Onus to enforce the attendance of hostile witness located at more than 500 Kms- ITAT Amritsar addresses the issue
During Income tax proceedings, often statement of a person is used to catch hold of prospective tax evading assessees. But, it is trite that the statement of such a person cannot be allowed to be used against the assessee without even providing an opportunity of cross examining such person. Now the Income tax department having pan India presence, can have the statement of any person located in any part of the country recorded and then use it against the assesse in some other distant part of the country. The question often arises in such situation that:
a) To what extent the Income tax department is equipped to do so and
b) What is the protection available with the assesse in such a situation.
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