https://www.taxtmi.com/caselaws?id=795713 Section 74 proceedings must be conducted separately for each relevant tax period; a composite notice and adjudication treating multiple assessment years as a block assessment is inconsistent with the statutory scheme. Where witness statements underpin proposed liability, the noticee must receive effective cross-examination to test their veracity; refusal cannot rest on non-retraction, possible employee influence, or assumptions about the result. This right does not extend to co-noticees, whose examination could compel self-incriminating testimony. Pocket diaries require proof through their authors or custodians, or persons responsible for maintaining them, before they can support adjudication. Renewed proceedings must establish the evidentiary basis of relied-upon material and comply with natural justice. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795713 Section 74 proceedings must be conducted separately for each relevant tax period; a composite notice and adjudication treating multiple assessment years as a block assessment is inconsistent with the statutory scheme. Where witness statements underpin proposed liability, the noticee must receive effective cross-examination to test their veracity; refusal cannot rest on non-retraction, possible employee influence, or assumptions about the result. This right does not extend to co-noticees, whose examination could compel self-incriminating testimony. Pocket diaries require proof through their authors or custodians, or persons responsible for maintaining them, before they can support adjudication. Renewed proceedings must establish the evidentiary basis of relied-upon material and comply with natural justice. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795713