https://www.taxtmi.com/caselaws?id=179117 In an assessment under Section 23(3) of the Income-tax Act, the Income-tax Officer may rely on private or confidential information and material gathered through enquiries, because the provision is not exhaustive. The assessment must still comply with natural justice: the assessee must be informed of the substance of the material relied on and given a reasonable opportunity to meet it before the order is made. The Act does not require disclosure of confidential statements, supply of their copies, or production of informants for cross-examination. The Officer is not treated as a court in the ordinary sense when conducting such an enquiry. en-us Mon, 27 Nov 1939 00:00:00 +0530 Sat, 20 Feb 2016 14:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179117 In an assessment under Section 23(3) of the Income-tax Act, the Income-tax Officer may rely on private or confidential information and material gathered through enquiries, because the provision is not exhaustive. The assessment must still comply with natural justice: the assessee must be informed of the substance of the material relied on and given a reasonable opportunity to meet it before the order is made. The Act does not require disclosure of confidential statements, supply of their copies, or production of informants for cross-examination. The Officer is not treated as a court in the ordinary sense when conducting such an enquiry. Case-Laws Income Tax Mon, 27 Nov 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179117