https://www.taxtmi.com/caselaws?id=273644 A breach of natural justice, including use of material collected behind an assessee's back without an opportunity to rebut or cross-examine, ordinarily justifies setting aside the assessment and remanding the matter for fresh consideration; it does not render the assessment void ab initio if the assessing authority retains jurisdiction. The Tribunal's observation on alleged on-money was treated as conditional rather than a binding direction, leaving the Assessing Officer free on remand to assess the evidence, whether direct or circumstantial, and determine if the allegation was proved. The challenge to the remand failed, and interference with the Tribunal's observation was also declined. en-us Fri, 06 Jan 2017 00:00:00 +0530 Sat, 07 Jul 2018 06:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273644 A breach of natural justice, including use of material collected behind an assessee's back without an opportunity to rebut or cross-examine, ordinarily justifies setting aside the assessment and remanding the matter for fresh consideration; it does not render the assessment void ab initio if the assessing authority retains jurisdiction. The Tribunal's observation on alleged on-money was treated as conditional rather than a binding direction, leaving the Assessing Officer free on remand to assess the evidence, whether direct or circumstantial, and determine if the allegation was proved. The challenge to the remand failed, and interference with the Tribunal's observation was also declined. Case-Laws Income Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273644