https://www.taxtmi.com/caselaws?id=65098 A block assessment cannot rest on third-party statements or adverse material gathered behind the assessee's back unless the assessee is given a fair opportunity to rebut it, including cross-examination where sought. The Tribunal found that the material was not properly confronted, the cross-examination request was denied, and some additions resulted in double addition. It therefore held that the assessment was vitiated by breach of natural justice and set it aside for fresh framing after granting proper opportunity. The block assessment must remain confined to undisclosed income established from search material and tested through fair procedure. en-us Thu, 08 Oct 1998 00:00:00 +0530 Sat, 12 Feb 2011 13:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65098 A block assessment cannot rest on third-party statements or adverse material gathered behind the assessee's back unless the assessee is given a fair opportunity to rebut it, including cross-examination where sought. The Tribunal found that the material was not properly confronted, the cross-examination request was denied, and some additions resulted in double addition. It therefore held that the assessment was vitiated by breach of natural justice and set it aside for fresh framing after granting proper opportunity. The block assessment must remain confined to undisclosed income established from search material and tested through fair procedure. Case-Laws Income Tax Thu, 08 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65098