https://www.taxtmi.com/caselaws?id=380776 The Tribunal found merit in the Assessee's arguments, particularly concerning the non-provision of collected material and retracted statements, and the overlooking of original documents for diamond imports. Emphasizing the need for cross-examination as per the principles of natural justice, the Tribunal set aside the issues to the file of the AO for fresh consideration, ensuring the Assessee is given a fair hearing. Both the Assessee's and Revenue's appeals were allowed for statistical purposes. en-us Thu, 23 May 2019 00:00:00 +0530 Tue, 28 May 2019 08:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380776 The Tribunal found merit in the Assessee's arguments, particularly concerning the non-provision of collected material and retracted statements, and the overlooking of original documents for diamond imports. Emphasizing the need for cross-examination as per the principles of natural justice, the Tribunal set aside the issues to the file of the AO for fresh consideration, ensuring the Assessee is given a fair hearing. Both the Assessee's and Revenue's appeals were allowed for statistical purposes. Case-Laws Income Tax Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380776