https://www.taxtmi.com/caselaws?id=51902 Reliance on statements of co-noticees without securing effective cross-examination and without giving the assessee a meaningful chance to rebut the material was inconsistent with natural justice. The adverse findings based on such untested statements could not be sustained on the existing record, so the matter was remanded for fresh adjudication after granting a reasonable opportunity to produce rebuttal evidence. en-us Fri, 25 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51902 Reliance on statements of co-noticees without securing effective cross-examination and without giving the assessee a meaningful chance to rebut the material was inconsistent with natural justice. The adverse findings based on such untested statements could not be sustained on the existing record, so the matter was remanded for fresh adjudication after granting a reasonable opportunity to produce rebuttal evidence. Case-Laws Customs Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51902