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    <title>2003 (3) TMI 237 - CEGAT, NEW DELHI</title>
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    <description>CEGAT held that nondisclosure of an expert report and denial of opportunity to cross-examine the Assistant Director (in-house expert) deprived the assessee of a fair adjudication, preventing the Commissioner from properly weighing the opinion. The finding of suppression was held unjustified, noting balance sheets are publicly available, and the demand failed on limitation. The impugned order was set aside and the appeal allowed; the Revenue&#039;s cross-objection (written para-wise comments) was disposed of.</description>
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    <pubDate>Thu, 13 Mar 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=52213</link>
      <description>CEGAT held that nondisclosure of an expert report and denial of opportunity to cross-examine the Assistant Director (in-house expert) deprived the assessee of a fair adjudication, preventing the Commissioner from properly weighing the opinion. The finding of suppression was held unjustified, noting balance sheets are publicly available, and the demand failed on limitation. The impugned order was set aside and the appeal allowed; the Revenue&#039;s cross-objection (written para-wise comments) was disposed of.</description>
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