https://www.taxtmi.com/caselaws?id=237445 The High Court of PUNJAB & HARYANA upheld the decision of the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, remanding assessment proceedings to the Assessing Officer. The Court supported the Tribunal's findings that certain additions to the assessment were illegal and violated natural justice principles, specifically related to spare parts and cars' sale. Emphasizing the importance of providing authenticated information and the opportunity for cross-examination to ensure fairness, the Court dismissed the appeals. The ruling underscored the necessity of adhering to natural justice principles in assessment proceedings for fairness and transparency in tax matters. en-us Mon, 02 Sep 2013 00:00:00 +0530 Fri, 27 Sep 2013 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237445 The High Court of PUNJAB & HARYANA upheld the decision of the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, remanding assessment proceedings to the Assessing Officer. The Court supported the Tribunal's findings that certain additions to the assessment were illegal and violated natural justice principles, specifically related to spare parts and cars' sale. Emphasizing the importance of providing authenticated information and the opportunity for cross-examination to ensure fairness, the Court dismissed the appeals. The ruling underscored the necessity of adhering to natural justice principles in assessment proceedings for fairness and transparency in tax matters. Case-Laws Income Tax Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237445