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    <title>1984 (1) TMI 275 - KARNATAKA HIGH COURT</title>
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    <description>The Court set aside the addition of suppressed turnover based on information from a third party in the assessment for the year, emphasizing the importance of disclosing such material to the assessee for a fair assessment. The assessing officer was found to have not followed due process by relying on third-party information without providing full particulars to the assessee. The Court remitted the matter for a fresh assessment, stressing the necessity of adhering to legal procedures and principles of natural justice in assessment proceedings.</description>
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      <description>The Court set aside the addition of suppressed turnover based on information from a third party in the assessment for the year, emphasizing the importance of disclosing such material to the assessee for a fair assessment. The assessing officer was found to have not followed due process by relying on third-party information without providing full particulars to the assessee. The Court remitted the matter for a fresh assessment, stressing the necessity of adhering to legal procedures and principles of natural justice in assessment proceedings.</description>
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