https://www.taxtmi.com/circulars?id=8892 Any appellate finding attributing income to a third party must be preceded by an opportunity for that third party to be heard; failure to afford such a hearing undermines consequential assessments and requires that officers ensure third parties are given a hearing before any ownership determination in appeal. en-us Thu, 17 Aug 1972 00:00:00 +0530 Mon, 30 May 2011 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8892 Any appellate finding attributing income to a third party must be preceded by an opportunity for that third party to be heard; failure to afford such a hearing undermines consequential assessments and requires that officers ensure third parties are given a hearing before any ownership determination in appeal. Circulars Income Tax Thu, 17 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8892