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Salvi Chemicals Industries Ltd, Mumbai vs Acit Cir 9(3), Mumbai on 31 October, 2017 cites

State Of Kerala vs K.T. Shaduli Yusuff Etc on 15 March, 1977

The Hon'ble Supreme Court in State of Kerala vs. K.T. Shaduli Grocery Dealer AIR 1977 SC 1627, recognised the importance of oral evidence by holding that the opportunity to prove the correctness or completeness of the return necessarily carry with it the right to examine witnesses and that includes equally the right to cross-examine witnesses.

Supreme Court of India Cites 18 - Cited by 233 - P N Bhagwati - Full Document

Income-Tax Officer vs S. M. Lakshmana Pillai. on 2 February, 1990

In ITO vs. M. Pirai Choodi (2012) 20 taxmann.com 733 (SC), the Hon'ble Supreme Court has held that "Order of assessment passed without granting an opportunity to assessee to cross-examine, should not have been set aside by High Court; at most, High Court should have M/s Salvi Chemical Ind. Ltd. 6 4112/Mum/2015 directed Assessing Officer to grant an opportunity to assessee to cross- examine concerned witness."

Madras High Court Cites 1 - Cited by 106 - Full Document

Section 14 in The Maharashtra Value Added Tax Act, 2002 [Entire Act]

State of Maharashtra - Section Cites 0 - Cited by 22

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State Of Kerala vs K.T. Shaduli Yusuff Etc on 15 March, 1977

Income-Tax Officer vs S. M. Lakshmana Pillai. on 2 February, 1990

Section 14 in The Maharashtra Value Added Tax Act, 2002 [Entire Act]