Cross-Examination Not Mandatory for Company Directors’ or Employees’ Statements

EKK Infrastructure Limited Vs ACIT (Kerala High Court) The Kerala High Court has dismissed a writ petition filed by EKK Infrastructure Limited challenging the denial of its request to cross-examine witnesses in an Income Tax Act, 1961 proceeding. The company had sought to contest Exhibit-P3 and Exhibit-P4 notices and Exhibit-P7 communication, arguing that cross-examination was crucial to its defense. The dispute arose from an Income Tax Department search conducted on November 16, 2023, which led to proceedings under Section 142(1) of the Act for the assessment years 2017-18 and 2023-24. Despit...