https://www.taxtmi.com/caselaws?id=796891 Principles of natural justice require a meaningful opportunity to examine or cross-examine public officials whose inspection reports materially support an assessment on disputed facts. Reports concerning the physical character and cultivation of land were central to rejecting an explanation that transactions represented agricultural income; title-deed descriptions alone were not conclusive. Although cross-examination is not automatic in assessment proceedings, it is necessary where required for a fair hearing, and an appellate remedy does not bar writ relief when denial would cause loss of a forum. Fresh proceedings must also permit examination of witnesses produced on the requested extended date and allow further evidence. en-us Wed, 17 Jun 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796891 Principles of natural justice require a meaningful opportunity to examine or cross-examine public officials whose inspection reports materially support an assessment on disputed facts. Reports concerning the physical character and cultivation of land were central to rejecting an explanation that transactions represented agricultural income; title-deed descriptions alone were not conclusive. Although cross-examination is not automatic in assessment proceedings, it is necessary where required for a fair hearing, and an appellate remedy does not bar writ relief when denial would cause loss of a forum. Fresh proceedings must also permit examination of witnesses produced on the requested extended date and allow further evidence. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796891