https://www.taxtmi.com/caselaws?id=28662 Facts recorded in separate proceedings cannot be used against an assessee unless they are independently proved in the present case and the assessee is given a fair opportunity to contest them. The High Court noted that the Tribunal relied on findings from Bangalore proceedings involving parties who were not shown to be before those proceedings, and that the earlier view that the Bangalore firm was not genuine did not by itself establish that it was a branch of the Surat firm. The record was therefore insufficient to sustain the conclusion, and the matter required fresh consideration on properly proved facts. en-us Fri, 02 Jul 1982 00:00:00 +0530 Wed, 24 Feb 2010 16:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28662 Facts recorded in separate proceedings cannot be used against an assessee unless they are independently proved in the present case and the assessee is given a fair opportunity to contest them. The High Court noted that the Tribunal relied on findings from Bangalore proceedings involving parties who were not shown to be before those proceedings, and that the earlier view that the Bangalore firm was not genuine did not by itself establish that it was a branch of the Surat firm. The record was therefore insufficient to sustain the conclusion, and the matter required fresh consideration on properly proved facts. Case-Laws Income Tax Fri, 02 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28662