https://www.taxtmi.com/caselaws?id=258380 The High Court directed the appellate authority to consider the petitioners' challenges to the legality of search proceedings and jurisdiction of assessing authorities before proceeding with tax assessment appeals. Emphasizing procedural fairness, the court highlighted the importance of addressing fundamental issues such as the validity of the search and the opportunity for cross-examination to uphold natural justice and due process in tax matters. This judgment underscores the significance of adhering to legal requirements and ensuring procedural regularity in tax assessments to maintain the integrity and fairness of the tax administration system. en-us Fri, 06 Mar 2015 00:00:00 +0530 Wed, 08 Apr 2015 06:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258380 The High Court directed the appellate authority to consider the petitioners' challenges to the legality of search proceedings and jurisdiction of assessing authorities before proceeding with tax assessment appeals. Emphasizing procedural fairness, the court highlighted the importance of addressing fundamental issues such as the validity of the search and the opportunity for cross-examination to uphold natural justice and due process in tax matters. This judgment underscores the significance of adhering to legal requirements and ensuring procedural regularity in tax assessments to maintain the integrity and fairness of the tax administration system. Case-Laws Income Tax Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258380