https://www.taxtmi.com/caselaws?id=12180 The High Court upheld the Tribunal's decision in a tax case, dismissing the Revenue's appeals. It emphasized the importance of fair hearing opportunities for assessees and the need for quasi-judicial authorities like the DVO to provide adequate hearing opportunities before directing cross-examination. The Court found no substantial questions of law to admit the appeals, considering the elapsed time and relatively small amounts involved, and decided against remanding the matters for reassessment. en-us Thu, 25 Jul 2002 00:00:00 +0530 Thu, 18 Feb 2010 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12180 The High Court upheld the Tribunal's decision in a tax case, dismissing the Revenue's appeals. It emphasized the importance of fair hearing opportunities for assessees and the need for quasi-judicial authorities like the DVO to provide adequate hearing opportunities before directing cross-examination. The Court found no substantial questions of law to admit the appeals, considering the elapsed time and relatively small amounts involved, and decided against remanding the matters for reassessment. Case-Laws Income Tax Thu, 25 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12180