Denial of Cross Examination - Department loses the case
AN overanxious Commissioner's impertinence in denying an assessee the opportunity of cross examining the witnesses, cost the revenue dear. It lost the case in the High Court - after 23 years. The High Court observed, "It is settled law that the denial of an opportunity of cross-examination of a witness whose statements have been relied upon in the adjudication order would vitiate the order of adjudication."
The High Court quoted a Supreme Court judgement to the effect that when a statement is used against an Assessee an opportunity of cross-examining the persons who made those statements ought to be given to the Assessee.
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