Case Law Details
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 petitioner, it cannot be gainsaid that the persons, who made the sworn statements have to be cross-examined. Therefore, it is not necessary to further dilate into ‘NJP’ [‘Natural Justice Principle’].
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This order will govern the captioned writ petition and ‘Writ Miscellaneous Petition’ (‘WMP’) therein.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
