The petitioner’s late father, Mr. K. Murugesan, was a partner in various firms. During the life time of K. Murugesan, the respondent-Department, on 10.08.2017, conducted search under section 132 of Income-tax Act, 1961, in all the concerns run by him. According to the petitioner, the statements obtained from the petitioner’s late father could not be retracted, as he had died, due to the harassment of the Department within three months from the date of the search. It is the case of the petitioner inter alia that the statements recorded by the respondent from him was retracted by him on 22.08.2019. According to the petitioner, the statements obtained from the petitioner’s late father under intimidating circumstances cannot be used against the petitioner for passing any orders against him. Further, the opportunity for cross examination was not afforded to the Petitioner and sufficient opportunity for hearing was also not given. It was held that, the respondent-Department has adhered to the principles of natural justice by providing a fair hearing and by giving the petitioner sufficient opportunity to raise all the contentions and the respondent has also given reasons for rejecting the objections raised by the petitioner under the impugned assessment orders.