https://www.taxtmi.com/caselaws?id=64615 The Tribunal dismissed the Departmental appeals, affirming the Appellate Assistant Commissioner's decision on the valuation of stock for the assessment years 1961-62 and 1962-63. The Tribunal upheld the acceptance of certificates issued by the Paper Merchants Association as correct, emphasizing the importance of providing parties with an opportunity to be heard and accepting credible evidence in tax assessment proceedings. en-us Sun, 14 Dec 1975 00:00:00 +0530 Wed, 09 Feb 2011 10:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64615 The Tribunal dismissed the Departmental appeals, affirming the Appellate Assistant Commissioner's decision on the valuation of stock for the assessment years 1961-62 and 1962-63. The Tribunal upheld the acceptance of certificates issued by the Paper Merchants Association as correct, emphasizing the importance of providing parties with an opportunity to be heard and accepting credible evidence in tax assessment proceedings. Case-Laws Income Tax Sun, 14 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64615