Hon’ble Ferdino I. Rebello, CJ.—This is an appeal by the Revenue against the orders dated 15.6.2010 and 9.7.2010 passed by the learned Single Judge. The learned Single Judge was pleased to issue a direction that it is obligatory on the part of the Revenue to return the non-relied documents to the assessee. Further the relied documents or copies thereof must also be furnished to enable the petitioner (respondent herein) to plead its case effectively and defend itself. Consequently, a direction was issued to return the original and non-relied documents and to furnish the copies (hard/photo copies) of the relied upon documents to the petitioner. The petitioner was also permitted to inspect the original documents and the materials sought to be used against him during the proceedings. The learned Single Judge further directed that the petitioner shall also be allowed an opportunity of cross-examining the persons whose statements have been relied upon and referred to in the show-cause notice. The learned Single Judge held that it is natural that a person facing such an enquiry must have opportunity to cross-examine an author of a document or a person who has deposed against him d