https://www.taxtmi.com/caselaws?id=196385 New adverse material used to enhance an assessment cannot be relied on unless the assessee is given a fair opportunity to rebut it; an assessment based on undisclosed material offends natural justice and could not stand on those facts. On the second issue, where the inquiry was conducted at the appellate stage under the Assistant Commissioner's direction, the Income-tax Officer was not bound to record or take the evidence of the witnesses produced before him. The reference was answered in favour of the assessee, with the assessment matters remitted to be reconsidered after affording him an opportunity to meet the adverse material. en-us Mon, 01 Apr 1935 00:00:00 +0530 Wed, 29 Nov 2017 14:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196385 New adverse material used to enhance an assessment cannot be relied on unless the assessee is given a fair opportunity to rebut it; an assessment based on undisclosed material offends natural justice and could not stand on those facts. On the second issue, where the inquiry was conducted at the appellate stage under the Assistant Commissioner's direction, the Income-tax Officer was not bound to record or take the evidence of the witnesses produced before him. The reference was answered in favour of the assessee, with the assessment matters remitted to be reconsidered after affording him an opportunity to meet the adverse material. Case-Laws Income Tax Mon, 01 Apr 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196385