https://www.taxtmi.com/caselaws?id=20049 The High Court of Kerala found the reassessment orders under the Kerala Agricultural Income-tax Act, 1950 for the assessment year 1983-84 to be unsustainable due to a violation of natural justice principles. The court quashed the orders u/s exhibits P-4, P-7, and P-9, emphasizing the necessity of allowing the petitioner to cross-examine witnesses, particularly the auctioneers relied upon in the reassessment. The court stressed the importance of affording a fair opportunity for the petitioner to challenge evidence, ultimately ruling in favor of the petitioner and nullifying the impugned orders. en-us Tue, 04 Jan 1994 00:00:00 +0530 Wed, 11 Nov 2009 13:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20049 The High Court of Kerala found the reassessment orders under the Kerala Agricultural Income-tax Act, 1950 for the assessment year 1983-84 to be unsustainable due to a violation of natural justice principles. The court quashed the orders u/s exhibits P-4, P-7, and P-9, emphasizing the necessity of allowing the petitioner to cross-examine witnesses, particularly the auctioneers relied upon in the reassessment. The court stressed the importance of affording a fair opportunity for the petitioner to challenge evidence, ultimately ruling in favor of the petitioner and nullifying the impugned orders. Case-Laws Income Tax Tue, 04 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20049