https://www.taxtmi.com/caselaws?id=768696 The assessment was not time-barred because the search assessment limitation period was extended by Covid-19 relaxation measures and notifications, so the challenge on limitation failed. Denial of cross-examination of the person whose statement and documents formed the basis of the assessment was treated as a material breach of natural justice, particularly where the authority proceeded on preponderance of probability and the witness was central to the controversy. The assessment was therefore set aside and remitted for fresh consideration after cross-examination. en-us Thu, 02 Jan 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768696 The assessment was not time-barred because the search assessment limitation period was extended by Covid-19 relaxation measures and notifications, so the challenge on limitation failed. Denial of cross-examination of the person whose statement and documents formed the basis of the assessment was treated as a material breach of natural justice, particularly where the authority proceeded on preponderance of probability and the witness was central to the controversy. The assessment was therefore set aside and remitted for fresh consideration after cross-examination. Case-Laws Income Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768696