https://www.taxtmi.com/caselaws?id=60808 The Tribunal set aside the Commissioner (Appeals)'s order and directed a fresh decision, emphasizing natural justice and thorough examination of evidence and parties involved. The appeal was allowed due to procedural irregularities identified during the assessment process, highlighting the importance of proper examination of evidence, including tape-recordings, and the role of the ITO in clarifying evidence. The Tribunal stressed the need for fair opportunities for both sides to present their case and for all relevant evidence to be considered, ultimately leading to the decision in favor of the appellant. en-us Fri, 18 Feb 1983 00:00:00 +0530 Sat, 08 Jan 2011 11:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60808 The Tribunal set aside the Commissioner (Appeals)'s order and directed a fresh decision, emphasizing natural justice and thorough examination of evidence and parties involved. The appeal was allowed due to procedural irregularities identified during the assessment process, highlighting the importance of proper examination of evidence, including tape-recordings, and the role of the ITO in clarifying evidence. The Tribunal stressed the need for fair opportunities for both sides to present their case and for all relevant evidence to be considered, ultimately leading to the decision in favor of the appellant. Case-Laws Income Tax Fri, 18 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60808