Income Tax Search and Seizure: Right of the assessee to cross-examine

The principles of natural justice forms an integral part of procedural fairness and justness, thereby excluding the scope of arbitrariness. Even though the right of hearing, which forms a part of the principles of natural justice, before an order is passed under some of the provisions of the Income-tax Act 1961

source https://www.caclubindia.com/articles/income-tax-search-seizure-right-of-assessee-to-cross-examine-46580.asp