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Case Name : Prakash Raghunath Autade Vs Union of India (Bombay High Court)
Related Assessment Year :
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Prakash Raghunath Autade Vs Union of India (Bombay High Court) Conclusion: Any statement recorded prior to the issuance of such show-cause notice is not a statement recorded in the course of an inquiry or proceeding and no right accrues in favour of a noticee to insist that he be offered for cross-examination the witnesses, whose statements have been recorded. It was only after the statements of witnesses were recorded by the relevant authority in course of adjudication of proceedings and such evidence was regarded as relevant that the noticee had the right to claim that he be extended the opp...
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