Cross Examination – smeaccountant

Spacious Polish courtroom with wooden panels and furniture located in Wrocław, Lower Silesia.

Madras High Court Rules Failure to Cross-Examine Co-Noticees Not Fatal to Customs Proceedings

Madras HC dismisses writ challenge against a 1 crore customs penalty in a gold smuggling case, establishing that denying cross-examination is not fatal.

Prasenjit Bhowmik October 23, 2026

Close-up of calculators and a sticky note labeled 'Tax Season', symbolizing tax preparation.

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Delhi High Court Rules Third Party Statements Without Cross Examination Invalid for Tax Additions

Delhi High Court rules that third-party statements without cross-examination cannot sustain tax additions in completed assessments under Section 153A.

Prasenjit Bhowmik October 21, 2026