https://www.taxtmi.com/caselaws?id=59219 Opportunity to meet adverse material was found sufficient where the impugned addition rested mainly on the assessee's financial results, pricing pattern, excise-duty structure and twin-branding methodology. The statements and reports challenged by the assessee were treated as corroborative rather than the primary foundation of the assessment, so denial of formal cross-examination did not vitiate the proceedings. The Tribunal reiterated that cross-examination is not an invariable requirement of natural justice and becomes necessary only when the adverse statement is the sole or main basis of the addition. The allegation of bias against the Assessing Officer was also rejected for want of evidence of personal or official prejudice. en-us Tue, 28 Feb 1995 00:00:00 +0530 Tue, 20 Sep 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59219 Opportunity to meet adverse material was found sufficient where the impugned addition rested mainly on the assessee's financial results, pricing pattern, excise-duty structure and twin-branding methodology. The statements and reports challenged by the assessee were treated as corroborative rather than the primary foundation of the assessment, so denial of formal cross-examination did not vitiate the proceedings. The Tribunal reiterated that cross-examination is not an invariable requirement of natural justice and becomes necessary only when the adverse statement is the sole or main basis of the addition. The allegation of bias against the Assessing Officer was also rejected for want of evidence of personal or official prejudice. Case-Laws Income Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59219