https://www.taxtmi.com/caselaws?id=68073 Adverse tax material must be independently examined and fairly put to the assessee before it is used to support additions. Reliance on legalized photocopies and allied external material, without producing the originals, without effective cross-examination, and without a meaningful opportunity to rebut the evidence, was treated as insufficient to sustain the additions. The Tribunal also stressed that assessment and first appellate orders must contain an independent enquiry and a reasoned, speaking finding on the disputed documents and transactions; where this was absent, the appellate order was set aside and the matter remitted for fresh adjudication after due opportunity to both sides. en-us Wed, 07 Jun 1989 00:00:00 +0530 Wed, 16 Mar 2011 17:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68073 Adverse tax material must be independently examined and fairly put to the assessee before it is used to support additions. Reliance on legalized photocopies and allied external material, without producing the originals, without effective cross-examination, and without a meaningful opportunity to rebut the evidence, was treated as insufficient to sustain the additions. The Tribunal also stressed that assessment and first appellate orders must contain an independent enquiry and a reasoned, speaking finding on the disputed documents and transactions; where this was absent, the appellate order was set aside and the matter remitted for fresh adjudication after due opportunity to both sides. Case-Laws Income Tax Wed, 07 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68073