The Writ Petition is filed to permit Examination / Cross Examination of the persons as mentioned in Schedule A and B. The Court while dismissing the Writ Petition observed that if statements are not going to be used against the writ petitioner as set out in the counter affidavit and as captured in their order, it cannot be said that the persons, who made the sworn statements have to be cross-examined. Therefore, it is not necessary to further dilate into ‘Natural Justice Principle’.(AY. 2011 -12 too 2017 -18 ) (SJ)
SRS Mining v. Dy. CIT (2022) 217 DTR 361 / 328 CTR 623 (Mad)(HC)Editorial : Refer , SRS Mining v. UOI (2022) 328 CTR 510 / 217 DTR 321 taxmann.com 272 (Mad)(HC)
153A: Assessment in case of search or requisition – Examination or cross Examination – Principles of Natural Justice – If statements are not going to be used against the petitioner – Right of cross examination is not required – Writ petition was dismissed . [S. 132, 132(1), 132(1A) 292C, Art. 226]