https://www.taxtmi.com/caselaws?id=212415 The High Court ruled in favor of the assessee, dismissing the revenue's appeal. The Court found the assessment lacking a legal basis as it heavily relied on the deceased vendor's son's statement without allowing cross-examination. The decision highlighted the necessity of proper procedures and evidence in tax assessments, ultimately leading to the rejection of the revenue's appeal and upholding the Appellate Authority's order. en-us Tue, 15 Nov 2011 00:00:00 +0530 Tue, 22 May 2012 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212415 The High Court ruled in favor of the assessee, dismissing the revenue's appeal. The Court found the assessment lacking a legal basis as it heavily relied on the deceased vendor's son's statement without allowing cross-examination. The decision highlighted the necessity of proper procedures and evidence in tax assessments, ultimately leading to the rejection of the revenue's appeal and upholding the Appellate Authority's order. Case-Laws Income Tax Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212415