Vivek Papisetty Vs DCIT

Whether if a request for cross examination is made prior to completion of assessment and a sworn statement is intended to be relied upon by the AO, then full opportunity must be afforded to the assessee in this regard – YES: HC

– Case disposed of: MADRAS HIGH COURT

Whether if a request for cross examination is made prior to completion of assessment and a sworn statement is intended to be relied upon by the AO, then full opportunity must be afforded to the assessee in this regard – YES: HC

++ there can be no direction to the Income Tax Department to produce any person for cross examination. At best a request may be made by the assessee for cross examination, which will be considered in the light of the principles of natural justice and fair play. The prayer is therefore moulded to read that a mandamus is sought directing the Dy CIT to permit cross examination of Mr.K.Srinivasalu by the assessee prior to finalisation of assessment proceedings. Such permission or otherwise will depend on the request made by the assessee. In the present case, the assessee has vide letter filed before the AO furnishing various details called for completion of assessments, referred to sworn statement recorded from Mr. K. Srinivasalu specifically seeking an opportunity for cross examination of the said individual, prior to completion of assessment. It is a settled position that where a request for cross examination is made prior to completion of assessment proceedings and in the event that the said statement is intended to be relied upon by AO, full opportunity be afforded in this regard prior to completion of assessment proceedings

Writ Petition No.11027 of 2019

& WMP No.11457 of 2019