https://www.taxtmi.com/caselaws?id=243524 The High Court held that the principles of natural justice were violated in the proceedings before the Settlement Commission. The Court set aside the order to the extent that it relied on a statement and affidavit without giving the petitioner an opportunity to rebut them. Emphasizing the importance of upholding natural justice, the Court directed the Commission to reconsider the matter, allowing the petitioner to challenge the contents of the statement and affidavit. This decision underscores the significance of procedural fairness and the right to be heard in legal proceedings, ensuring parties have a fair opportunity to present their case and contest adverse evidence. en-us Mon, 28 Oct 2013 00:00:00 +0530 Sat, 21 Feb 2015 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243524 The High Court held that the principles of natural justice were violated in the proceedings before the Settlement Commission. The Court set aside the order to the extent that it relied on a statement and affidavit without giving the petitioner an opportunity to rebut them. Emphasizing the importance of upholding natural justice, the Court directed the Commission to reconsider the matter, allowing the petitioner to challenge the contents of the statement and affidavit. This decision underscores the significance of procedural fairness and the right to be heard in legal proceedings, ensuring parties have a fair opportunity to present their case and contest adverse evidence. Case-Laws Income Tax Mon, 28 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243524