https://www.taxtmi.com/caselaws?id=27155 The High Court found in favor of the assessee, emphasizing the importance of providing an opportunity to explain new circumstances before adverse decisions are made. The Court ruled that the Tribunal was unjustified in reversing the Commissioner's order without allowing an explanation for the new circumstance presented in "Form 12." The judgment highlights the significance of procedural fairness, natural justice principles, and the necessity for tribunals to afford parties the chance to address new evidence or grounds before reaching final decisions. en-us Tue, 16 Jul 1985 00:00:00 +0530 Thu, 11 Feb 2010 12:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27155 The High Court found in favor of the assessee, emphasizing the importance of providing an opportunity to explain new circumstances before adverse decisions are made. The Court ruled that the Tribunal was unjustified in reversing the Commissioner's order without allowing an explanation for the new circumstance presented in "Form 12." The judgment highlights the significance of procedural fairness, natural justice principles, and the necessity for tribunals to afford parties the chance to address new evidence or grounds before reaching final decisions. Case-Laws Income Tax Tue, 16 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27155