Granting opportunity of cross-examination of concerned person mandatory

Sarwan Kumar Poddar Vs Union of India (Calcutta High Court) Calcutta High Court held that passing of an order without allowing the assessee an opportunity of cross-examination of the concerned person is against the principle of natural justice and liable to be set aside. Facts- This intra court appeal by the writ petitioner is directed against the order dated 10th May, 2022 in WPO No.2065 of 2022. The appellant filed the writ petition for (a) to declare the notice dated March 31, 2021 issued under Section 148 of the Income Tax Act, 1961 (the ‘Act’ in brevity); (b) to rescind the said notic...