https://www.taxtmi.com/caselaws?id=10153 The High Court upheld the assessment decision under section 264 of the Income-tax Act, 1961, dismissing the petitioner's claim of coercion by the assessing authority. The court found no illegality in the impugned order, emphasizing the importance of due process in tax assessments and the availability of appeal mechanisms for aggrieved parties. It highlighted the significance of providing accurate details and evidence during assessments to prevent disputes and coercion allegations, ensuring a fair and transparent tax assessment process. en-us Fri, 06 Aug 2004 00:00:00 +0530 Thu, 09 Jul 2009 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10153 The High Court upheld the assessment decision under section 264 of the Income-tax Act, 1961, dismissing the petitioner's claim of coercion by the assessing authority. The court found no illegality in the impugned order, emphasizing the importance of due process in tax assessments and the availability of appeal mechanisms for aggrieved parties. It highlighted the significance of providing accurate details and evidence during assessments to prevent disputes and coercion allegations, ensuring a fair and transparent tax assessment process. Case-Laws Income Tax Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10153