9911796707
TMI Blog2018 (12) TMI 1990X X X X Extracts X X X X X X X X Extracts X X X X ..... entire evidence of the witness could be considered and this Court is unable to understand as to how it would be adverse to that of the petitioner. Even if the respondent was to rely on that part of the evidence of K. Srinivasalu which is in their favour they have to let in other reliable evidence to corroborate the same. During the course of the arguments, it was informed by the learned Senior Counsel that copies of the evidence had not been provided to the petitioner and this Court directs the respondents to give copies of the evidence to the petitioner. No infirmity in the order of the respondent in refusing the request for cross examination since the witness had turned hostile to the respondent's contentions. Needless to state that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect to his son's affairs. He would further contend that he had given full access to his residence and to all the papers. The raid had gone on for a few days and he did not interfere or intervene in any of the activities of the Tax Officers though, according to him, the raid was clearly illegal. 2.3. After the search and seizure operation, he came to know that he had been implicated without any authority of law and on 31.07.2018, the Income Tax Department had issued him with a Notice under Section 153A of the Income Tax Act (hereinafter referred to as Act ), purporting to do assessment on him with respect to the search and seizure operation conducted against his son. The aforesaid Notice was later withdrawn by the respondent as they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this office by me. The notings in these books are written by me and I confirm that it is my handwriting. As per the instructions of partners Shri. S. Ramachandran, Shri. J. Sekar and Shri. K. Rathinam only. I am maintaining these notings. The entries found are incidental expenses paid to various persons . However, during the examination-in-chief conducted on 19.12.2018 20.12.2018 in person, the witness became hostile. Therefore, the cross-examination requested by Shri Rama Mohana Rao is not considered. 3. Ms. Pushya Sitaraman, learned Senior Counsel appearing on behalf of the petitioner's counsel would contend that the failure on the part of the respondent to permit the petitioner to cross examine the said K. Srinivasalu is fatal to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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