https://www.taxtmi.com/caselaws?id=8247 The court set aside the assessment orders under the Bihar Agricultural Income-tax Act, 1948 for multiple years due to violations of natural justice principles. The court found that the orders were based on undisclosed materials and lacked the assessee's opportunity to respond. The cases were remitted for fresh assessment, emphasizing the importance of fair procedures. One case was allowed to be withdrawn for appeal, and another order was set aside for similar reasons. The judgment stresses the necessity of transparency and fairness in assessment proceedings to uphold legal standards. en-us Thu, 18 Mar 1971 00:00:00 +0530 Mon, 06 Apr 2009 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8247 The court set aside the assessment orders under the Bihar Agricultural Income-tax Act, 1948 for multiple years due to violations of natural justice principles. The court found that the orders were based on undisclosed materials and lacked the assessee's opportunity to respond. The cases were remitted for fresh assessment, emphasizing the importance of fair procedures. One case was allowed to be withdrawn for appeal, and another order was set aside for similar reasons. The judgment stresses the necessity of transparency and fairness in assessment proceedings to uphold legal standards. Case-Laws Income Tax Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8247