https://www.taxtmi.com/caselaws?id=374480 Failure to decide a material ground concerning reliance on statements recorded behind the assessee's back and denial of cross-examination was treated as a serious procedural defect. The Tribunal noted that the first appellate authority had not adjudicated this issue despite its relevance to the controversy, and held that the omission warranted remand. The matter was therefore sent back for fresh consideration on the omitted legal ground after examining the documentary material and giving the assessee adequate opportunity of hearing. en-us Thu, 31 Jan 2019 00:00:00 +0530 Sat, 02 Feb 2019 09:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374480 Failure to decide a material ground concerning reliance on statements recorded behind the assessee's back and denial of cross-examination was treated as a serious procedural defect. The Tribunal noted that the first appellate authority had not adjudicated this issue despite its relevance to the controversy, and held that the omission warranted remand. The matter was therefore sent back for fresh consideration on the omitted legal ground after examining the documentary material and giving the assessee adequate opportunity of hearing. Case-Laws Income Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374480