https://www.taxtmi.com/caselaws?id=123068 The Tribunal found that the Assessing Officer's failure to provide an opportunity for the assessee to explain or cross-examine constituted a violation of natural justice. The undisclosed enquiry regarding the sale transaction led to an unfair assessment process. Consequently, the Tribunal deemed the assessment order, upheld by the CIT(A), legally unsustainable. As a result, the addition of Rs. 1,25,840 was directed to be deleted, and the assessee's appeal was allowed. en-us Wed, 25 Mar 2009 00:00:00 +0530 Sat, 01 Sep 2012 12:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123068 The Tribunal found that the Assessing Officer's failure to provide an opportunity for the assessee to explain or cross-examine constituted a violation of natural justice. The undisclosed enquiry regarding the sale transaction led to an unfair assessment process. Consequently, the Tribunal deemed the assessment order, upheld by the CIT(A), legally unsustainable. As a result, the addition of Rs. 1,25,840 was directed to be deleted, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123068