https://www.taxtmi.com/caselaws?id=59620 An assessment based on third-party statements and documents cannot be sustained unless the assessee is supplied the relied-upon material and given a fair opportunity to rebut it, including cross-examination where necessary. Where appellate directions specifically require disclosure of such material and cross-examination, failure to comply renders the assessment vulnerable on natural justice grounds. The record must also show valid non-compliance with statutory notices before invoking best judgment assessment; adjournment requests alone do not establish default. A section 144 assessment is invalid unless its mandatory preconditions, including the required show-cause process, are satisfied. en-us Thu, 01 Jun 2006 00:00:00 +0530 Sat, 06 May 2017 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59620 An assessment based on third-party statements and documents cannot be sustained unless the assessee is supplied the relied-upon material and given a fair opportunity to rebut it, including cross-examination where necessary. Where appellate directions specifically require disclosure of such material and cross-examination, failure to comply renders the assessment vulnerable on natural justice grounds. The record must also show valid non-compliance with statutory notices before invoking best judgment assessment; adjournment requests alone do not establish default. A section 144 assessment is invalid unless its mandatory preconditions, including the required show-cause process, are satisfied. Case-Laws Income Tax Thu, 01 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59620