9911796707
TMI Blog2023 (12) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... was relied upon - HELD THAT:- As the respondent had only relied upon the documents, which were obtained based on the statement of Naresh Jain. Hence, this Court is of the view that the petitioner is entitled to get a copy of those documents, which were obtained from various sources based on the statement of Naresh Jain, since furnishing the said documents will enable the petitioner to file her detailed reply. In the present case, the learned Senior Standing counsel for the respondent had fairly submitted that though the respondent had relied upon very many documents to substantiate the case against the petitioner, some of the documents were not provided to the petitioner and the same will be provided at the earliest. Hence, after receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He would also submit that the consideration of the above requests by this Court will be sufficient to meet out the case of the petitioner. 4. In view of the above requests, Dr.B.Ramaswamy, learned Senior Standing counsel for the respondent would submit that in such case, since the respondents had only relied upon the documents, which were obtained from various source based on the statement of Naresh Jain and not relied upon any of the oral evidence of Naresh Jain without relevant documents, the cross-examination of Naresh Jain will only be an empty formality, which is not at all necessary in view of the law laid down by the Hon'ble Apex Court in Telestar Travel Pvt Ltd vs. Special Director of Enforcement reported in (2013) 9 SCC 549 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee raised the same objection which were raised earlier vide 05.07.2022. Since these objections are already disposed off vide letter dated 12.12.2022, hence need not to be disposed off again in the reply assessee that she has not availed any exemption u/s 10(38) of the Act and also paid LTCG @10% u/s 112 A of the Act. In this regard it is pertinent to mention here that assessee has filed her original return u/s 139(1) of the Act on 31.08.2018 for the AY 2018-19 declaring an income of Rs. 9,94,910/- wherein she has not declared any LTCG and Rs. 35,33,957/- was claimed as exempted LTCG. This return of income was revised on 10.10.2018 and assessee admitting total income of Rs. 45,28,870/- declaring LTCG of Rs. 35,33,957/- and Rs. 3,53,396/- w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent had only relied upon the documents, which were obtained based on the statement of Naresh Jain, the cross-examination of Naresh Jain is not required and accordingly, the second respondent had rejected the request of the petitioner. 10. No doubt, if the oral statement of a person is not utilized in a case, it is not necessary to cross-examine the said person. In the present case also, it was contended by Dr.B.Ramasamy, learned Senior Standing counsel, that the oral statement of Naresh Jain was not relied upon by the respondent, however, only the documents, which were obtained based on the statement of Naresh Jain was relied upon by them in the impugned proceedings. 11. In reply, the learned counsel for the petitioner would fairly submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w with regard to the other reliefs sought by the petitioner in this petition. Accordingly, the matter pertaining to the said impugned order dated 28.03.2023 is remitted back to the respondent for re-consideration; (ii) The respondent is directed to provide the documents, which are relied upon by them, which were received from various sources, based on the statement of Naresh Jain, to the petitioner within a period of 30 days from the date of receipt of copy of this order; (iii) The petitioner is directed to file her reply along with the documents relied upon in the reply within a period of 30 days from the date of receipt of the aforesaid documents from the respondent; (iv) Thereafter, the respondent is directed to pass appropriate order in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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