The sole question which this Court is called upon to decide is as to the denial of an adequate opportunity to the petitioner, an assessee; insofar as not having been provided with a fair chance, to cross examine the third party witness, whose statements are sought to be relied on in re-opening an assessment.
2. The issue has been considered and decided in W.P(C) No.12094/2014 dated 03.06.2014, which raised identical question. The findings shall verbatim apply herein also. Ext.P17 order passed by the Assessing Officer, hence, is set aside. Needless to say, this Court has not looked into the merits of the order. Proceedings shall commence from the stage at which it has been declared to be bad by this Court. The third party shall be WP(C).12064/14 2 summoned and the petitioner given adequate opportunity to cross examine the said witness. Same shall be done within a period of two months from the date of receipt of a copy of this judgment. Final orders shall be passed only after such opportunity for cross- examination has been afforded, effectively.
Writ petition allowed leaving the parties to suffer their respective costs.
Sd/-
K.VINOD CHANDRAN, Judge jma //true copy// P.A to Judge