https://www.taxtmi.com/caselaws?id=461327 Where an assessment addition is proposed on the basis of third-party material in the Assessing Officer's possession, natural justice requires that the assessee be furnished with all relied-upon evidence before the addition is sustained. The Tribunal's direction for denovo adjudication reflected this fairness requirement, and the High Court agreed that the assessee must be given an opportunity to test the correctness and reliability of the material. The Court did not entertain that question because no substantial question of law arose, while the appeal was admitted on the remaining issue. en-us Tue, 07 Jun 2016 00:00:00 +0530 Fri, 28 Mar 2025 19:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461327 Where an assessment addition is proposed on the basis of third-party material in the Assessing Officer's possession, natural justice requires that the assessee be furnished with all relied-upon evidence before the addition is sustained. The Tribunal's direction for denovo adjudication reflected this fairness requirement, and the High Court agreed that the assessee must be given an opportunity to test the correctness and reliability of the material. The Court did not entertain that question because no substantial question of law arose, while the appeal was admitted on the remaining issue. Case-Laws Income Tax Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461327