https://www.taxtmi.com/caselaws?id=413373 The High Court upheld the ITAT decision, dismissing the appeal against the CIT (Appeals) order. The court emphasized the importance of procedural fairness, allowing the assessee to present their case and cross-examine witnesses. The appeal was deemed meritless, highlighting the necessity of proper evidence consideration and adherence to legal principles in tax assessments for a just outcome. en-us Tue, 28 Sep 2021 00:00:00 +0530 Sat, 09 Oct 2021 08:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413373 The High Court upheld the ITAT decision, dismissing the appeal against the CIT (Appeals) order. The court emphasized the importance of procedural fairness, allowing the assessee to present their case and cross-examine witnesses. The appeal was deemed meritless, highlighting the necessity of proper evidence consideration and adherence to legal principles in tax assessments for a just outcome. Case-Laws Income Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413373