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TMI Blog2015 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... st of the petitioner with regard to the Cross examination of the officials before deciding the final issue. Therefore, without going into the merits of the contentions raised in the affidavit filed in support of the writ petition need to be dismissed with liberty to the petitioner to agitate all the issue raised in these writ petitions before the Appellate Authority. It is for the Appellate Authority to consider the request of the petitioner, before passing final order and before deciding all the issues in the appeal as well as in the applications, and pass orders on merits and in accordance with law. The appellate authority is at liberty to permit the petitioner to cross examine the officials of the MMTC, if required - W.P.Nos.1776 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned MMTC officials. But the assessing officer has rejected the said request. According to the petitioner, the alleged payment made by the MMTC have to be completely eschewed. 4. The learned counsel for the petitioner drew the attention of this Court to the order dated 30.6.2014 passed by this Court in Application No.2830 of 2013 in C.S.No.249 of 2013, wherein this Court has observed as follows: Therefore, in view of the ratio decidendi laid down by the Hon ble Supreme Court, point No.1 is answered in favour of the applications by holding that no specific allegations, much less, any allegations of fraud were made against the applications, and having regard to the fact that the third defendant was the officer of the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this Court permitted the parties to cross examine the persons concerned. The relevant paragraph is extracted as follows:- The fact that the annexure to the show cause notices contained the list of statements recorded from certain persons and officers and also the Energy Auditor's Report, in support of the show cause notices, is not denied. Once certain reports or statements are relied upon in an enquiry, it is fundamental that the author of the report and the persons from whom, such statements are allegedly recorded should be made available for cross - examination. It is part of the principle of the natural justice. 7. Per contra, the learned counsel appearing for the respondent submitted that the petitioner cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the materials available on record. 10. Admittedly, the appellate authority is following the procedures prescribed under the Income Tax Rules. There is also no prohibition for cross examining the parties concerned, if required. But the petitioner cannot pessimistic that his application for request to cross examine will be rejected. He should be optimistic and it is for the appellate authority to consider the request of the petitioner with regard to the Cross examination of the officials before deciding the final issue. 11. Therefore, without going into the merits of the contentions raised in the affidavit filed in support of the writ petition Nos.1776 to 1782 of 2015, the writ petition Nos.1776 to 1782 of 2015 are dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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