Writ Petition Dismissed as Dispute Involves Questions of Fact in Assessment Challenge

Salim Kammalayil Pareeth Vs ITO (Kerala High Court) The petitioner challenged an assessment order under the Income Tax Act through a writ petition, contending that it was based on a third-party statement that had been retracted. The petitioner also argued that although an opportunity for cross-examination was granted, it could not be effectively utilized. The Court observed that the issue regarding the acceptability of the third-party statement is a question of fact. It further noted that an opportunity for cross-examination had indeed been provided upon the petitioner’s request, and summon...