Directed the AO to allow cross examination of witness by the assessee

Last updated: 29 May 2023
Quick Summary
The Jharkhand High Court has directed the Assessing Officer (AO) to permit assessees to cross-examine witnesses in line with the Indian Evidence Act. This ruling came after an assessee's cross-examination process was restricted by the AO. The court affirmed the AO's power to manage proceedings but stressed adherence to legal guidelines. It ordered the recall of witnesses for questions previously disallowed and mandated effective cross-examination opportunities.

Court :
Jharkhand High Court

Brief :
The Hon'ble Jharkhand High Court in Madhu Korah v. Income Tax Department through Director General [W.P (T) No. 538 of 2022 dated May 03, 2023] had directed the Assessing Officer ("the AO") to allow cross-examination of witness by the assessee in accordance with provision of Indian Evidence Act, 1872 ("the Indian Evidence Act").

Citation :
Jharkhand High Court

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