https://www.taxtmi.com/caselaws?id=362743 The High Court held that the Joint Commissioner is not required to provide a hearing to the Assessee before approving the Draft Assessment Order under Section 153D of the Income Tax Act. The Court emphasized that internal guidelines cannot bind the approving Authority to comply with principles of natural justice. The Court found no substantial question of law in the matter of estimating income under the "Pooja" head, as the seized material and Assessee's statement supported the Assessing Officer's decision. The Appeal was dismissed, and no costs were awarded. en-us Mon, 25 Jun 2018 00:00:00 +0530 Sat, 30 Jun 2018 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362743 The High Court held that the Joint Commissioner is not required to provide a hearing to the Assessee before approving the Draft Assessment Order under Section 153D of the Income Tax Act. The Court emphasized that internal guidelines cannot bind the approving Authority to comply with principles of natural justice. The Court found no substantial question of law in the matter of estimating income under the "Pooja" head, as the seized material and Assessee's statement supported the Assessing Officer's decision. The Appeal was dismissed, and no costs were awarded. Case-Laws Income Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362743