https://www.taxtmi.com/caselaws?id=284260 A limited preliminary screening under section 28(5) of the Finance Act 1960 required the tribunal only to decide whether a prima facie case existed on the statutory documents. The statutory declaration by the taxpayer and the commissioners' counter-statement were part of that confined process, but natural justice did not require automatic disclosure of the counter-statement or a further opportunity to reply before the prima facie decision. The scheme, read as a whole, was treated as fair because Parliament specified the materials to be considered at that stage, while leaving only a residual exceptional power to act where fairness demanded it. en-us Tue, 29 Jul 1969 00:00:00 +0530 Fri, 08 Nov 2019 12:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284260 A limited preliminary screening under section 28(5) of the Finance Act 1960 required the tribunal only to decide whether a prima facie case existed on the statutory documents. The statutory declaration by the taxpayer and the commissioners' counter-statement were part of that confined process, but natural justice did not require automatic disclosure of the counter-statement or a further opportunity to reply before the prima facie decision. The scheme, read as a whole, was treated as fair because Parliament specified the materials to be considered at that stage, while leaving only a residual exceptional power to act where fairness demanded it. Case-Laws Income Tax Tue, 29 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284260