In the  course of assessment proceedings the the assessee requested for the cross examination of the witnesses but the Assessing Officer discarded same.On appeal, the assessee prayed for the cross-examination of the witnesses. The Commissioner (Appeals), permitted the said prayer and issued adequate guidelines to the Assessing Officer. However, when the assessee participated in the cross-examination process, the revenue started to completely restrict the cross-examination process by denying the relevant questions being asked by the assessee in cross-examination. On writ the assessee  also prayed for direction upon the revenue to provide copies of entire order sheets, statement of witnesses, remand reports and the other perquisites in order to enable the assessee to effectively exercise his valuable right of cross-examination. The  directed to provide effective cross-examination opportunity in accordance with the provisions of the Indian Evidence Act, 1872 and permit the assessee to cross-examine such persons who are being named by the witnesses being cross-examined without in any manner interfering or restricting the same. In other words, the revenue is hereby directed to conduct cross-examination in accordance with law and the guidelines as referred to hereinabove. (AY. 2004-05 to 2010-11)