https://www.taxtmi.com/caselaws?id=166314 The court allowed the revision petitions filed by the Revenue, ordering the case to be remanded back to the assessing authority for fresh assessment orders within six months. This decision stemmed from issues including imposition of tax based on the trading account, acceptance of evidence without cross-examination, and the need for proper verification of documents and evidence. The court criticized the Tax Board for accepting evidence without allowing cross-examination, emphasizing the importance of due process in tax assessments. en-us Tue, 11 Oct 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166314 The court allowed the revision petitions filed by the Revenue, ordering the case to be remanded back to the assessing authority for fresh assessment orders within six months. This decision stemmed from issues including imposition of tax based on the trading account, acceptance of evidence without cross-examination, and the need for proper verification of documents and evidence. The court criticized the Tax Board for accepting evidence without allowing cross-examination, emphasizing the importance of due process in tax assessments. Case-Laws VAT and Sales Tax Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166314