https://www.taxtmi.com/caselaws?id=31143 The Tribunal upheld the Commissioner of Income Tax (Appeals) (CIT(A)) decision to set aside assessments for 1976-77 and 1977-78 due to denial of proper opportunity to the assessee to scrutinize documents. The CIT(A) directed fresh assessments with proper opportunity for verification. The denial of natural justice, specifically the lack of opportunity to inspect relevant information, was deemed critical in setting aside the assessments. The judgment emphasized the importance of adhering to natural justice principles in tax assessments to ensure a fair and transparent process. The Tribunal's referral of the legality of CIT(A)'s actions to the High Court further highlighted the significance of upholding these principles. en-us Wed, 23 Jan 2008 00:00:00 +0530 Wed, 31 Dec 2008 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31143 The Tribunal upheld the Commissioner of Income Tax (Appeals) (CIT(A)) decision to set aside assessments for 1976-77 and 1977-78 due to denial of proper opportunity to the assessee to scrutinize documents. The CIT(A) directed fresh assessments with proper opportunity for verification. The denial of natural justice, specifically the lack of opportunity to inspect relevant information, was deemed critical in setting aside the assessments. The judgment emphasized the importance of adhering to natural justice principles in tax assessments to ensure a fair and transparent process. The Tribunal's referral of the legality of CIT(A)'s actions to the High Court further highlighted the significance of upholding these principles. Case-Laws Income Tax Wed, 23 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31143