The Assessee filed writ petitions on the ground that the orders passed by the assessing authority was again without affording an opportunity to cross-examine the witness by the assessee. Dismissing the petitions, that the assessment orders should not be interfered with since the challenge to the orders was made belatedly almost one year and three months after they were passed. Without expressing any opinion on the merits of the contentions raised by the assessee the relief sought for was declined and the assessee was directed to file appeals under section 246A before the Commissioner (Appeals) against the assessment orders with liberty to raise the contention that the Assessing Officer had failed to give an opportunity to cross-examine the witness as directed by the court. On appeal order of single judge is affirmed. (AY.  2007-08 to 2009-10)