https://www.taxtmi.com/caselaws?id=14398 The High Court held that the additions made in the income assessment without providing an opportunity of hearing were void ab initio, quashing them. It emphasized that questions related to the legality of the Assessing Officer's order were indeed questions of law. The court directed the Tribunal to refer legal questions arising from the deletion of rental income addition for decision. The judgment highlights the significance of legal principles and statutory provisions in tax assessments and appellate procedures. en-us Tue, 23 Jan 2001 00:00:00 +0530 Wed, 15 Jul 2009 16:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14398 The High Court held that the additions made in the income assessment without providing an opportunity of hearing were void ab initio, quashing them. It emphasized that questions related to the legality of the Assessing Officer's order were indeed questions of law. The court directed the Tribunal to refer legal questions arising from the deletion of rental income addition for decision. The judgment highlights the significance of legal principles and statutory provisions in tax assessments and appellate procedures. Case-Laws Income Tax Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14398