https://www.taxtmi.com/caselaws?id=59323 The Tribunal found that the principles of natural justice were allegedly violated due to the denial of cross-examination. However, it was determined that the adverse evidence used in the assessment order should be disclosed to the assessee, except when of collateral nature. The right to cross-examine witnesses was not deemed mandatory under 'audi alteram partem'. As the statements and reports in question were secondary material and did not affect the main issue, there was no denial of natural justice. The appeal would proceed on merits after deciding against the assessee on the preliminary issue. en-us Tue, 28 Feb 1995 00:00:00 +0530 Mon, 27 Dec 2010 19:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59323 The Tribunal found that the principles of natural justice were allegedly violated due to the denial of cross-examination. However, it was determined that the adverse evidence used in the assessment order should be disclosed to the assessee, except when of collateral nature. The right to cross-examine witnesses was not deemed mandatory under 'audi alteram partem'. As the statements and reports in question were secondary material and did not affect the main issue, there was no denial of natural justice. The appeal would proceed on merits after deciding against the assessee on the preliminary issue. Case-Laws Income Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59323