If sworn statements not going to be used against Assessee than he need not cross-examine such individuals

SRS Mining Vs DCIT (Madras High Court)

In the considered view of this Court, stated position of the Revenue, which has been captured supra more particularly, the stated position that the sworn statements are not going to be used against the writ petitioner as set out in the counter affidavit and as captured in this order elsewhere supra by itself douses the request for cross-examination. In other words, it draws the curtains on the request for cross-examination.

If statements are not going to be used against the writ

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