https://www.taxtmi.com/caselaws?id=18776 The Kerala High Court, in a case challenging income tax assessment orders, ruled in favor of the petitioner. The petitioner was denied access to a crucial undisclosed valuation instruction used in the assessment, impacting their rights. The court emphasized the importance of transparency and access to relevant documents in the appeal process. While one prayer became irrelevant, the court granted the petitioner's request for access to the undisclosed instruction, directing its provision within six weeks. The judgment highlighted the necessity of disclosing documents affecting taxpayers' rights for a fair appeal process. en-us Wed, 24 Jan 1996 00:00:00 +0530 Mon, 02 Nov 2009 10:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18776 The Kerala High Court, in a case challenging income tax assessment orders, ruled in favor of the petitioner. The petitioner was denied access to a crucial undisclosed valuation instruction used in the assessment, impacting their rights. The court emphasized the importance of transparency and access to relevant documents in the appeal process. While one prayer became irrelevant, the court granted the petitioner's request for access to the undisclosed instruction, directing its provision within six weeks. The judgment highlighted the necessity of disclosing documents affecting taxpayers' rights for a fair appeal process. Case-Laws Income Tax Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18776