https://www.taxtmi.com/caselaws?id=384088 Adverse third-party statements cannot be relied on against an assessee unless they are furnished for rebuttal and the assessee is given a proper opportunity to cross-examine the makers. Where the assessment is made on material recorded behind the assessee's back without effective hearing, the assessment suffers from breach of natural justice. That defect is not cured merely because the matter reaches the first appellate authority or the Tribunal. The proper course is to set aside the assessment and remit the matter for fresh assessment after giving a reasonable opportunity of hearing. en-us Mon, 01 Jul 2019 00:00:00 +0530 Mon, 05 Aug 2019 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384088 Adverse third-party statements cannot be relied on against an assessee unless they are furnished for rebuttal and the assessee is given a proper opportunity to cross-examine the makers. Where the assessment is made on material recorded behind the assessee's back without effective hearing, the assessment suffers from breach of natural justice. That defect is not cured merely because the matter reaches the first appellate authority or the Tribunal. The proper course is to set aside the assessment and remit the matter for fresh assessment after giving a reasonable opportunity of hearing. Case-Laws Income Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384088