Order passed by Ignoring Cross Examination Request is unlawful

M. P. Ganesan Vs The Commercial Tax Officer (Madras High Court) The issue under consideration is whether the order passed by AO by denying the cross examination request of custom banker as well as bank officials is justified in law? High Court states that, a perusal of the impugned orders indicates that the directions of this Court in the first round of litigation have not been taken into account in proper perspective in finalizing the assessments. This Court had specifically directed that a proper enquiry be made by the Assessing Officer, which would not only include examination of all materi...