https://www.taxtmi.com/caselaws?id=7189 An addition to income estimated from external comparable cases cannot be sustained unless the assessee is first given a fair opportunity to inspect those comparables and show that they are not truly comparable or are otherwise inapplicable. The principle of fairness requires disclosure of the material relied upon for estimating gross profits, and the appellate authority must consider any objection that the assessee had no chance to meet that material. Where the Tribunal sustains the entire addition without addressing that objection, the order is unsustainable in law. en-us Wed, 11 Jan 1967 00:00:00 +0530 Thu, 12 Feb 2009 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7189 An addition to income estimated from external comparable cases cannot be sustained unless the assessee is first given a fair opportunity to inspect those comparables and show that they are not truly comparable or are otherwise inapplicable. The principle of fairness requires disclosure of the material relied upon for estimating gross profits, and the appellate authority must consider any objection that the assessee had no chance to meet that material. Where the Tribunal sustains the entire addition without addressing that objection, the order is unsustainable in law. Case-Laws Income Tax Wed, 11 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7189