2013 (4) TMI 426

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....the appellant and the ld. A.R. for Revenue. These three appeals involve similar factual matrices and can be disposed of by a common judgment even at the stay stage since the facts fall within a narrow campus. 2. The facts in Appeal No.91/2012 are representative of the other appeals as well. STA No.91 of 2012 assails the Order in Appeal dated 13.10.2011 whereby the appeal of the appellant assessee....

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....d by the respondent-Revenue that Commissioner (Appeals) called for a report from the Assistant Commissioner, Chittaurgarh in this regard behind the back of the appellant and without furnishing a copy to the appellant. 2. The above process followed by the appellate authority constitutes serious violation of due process and transgresses principles of natural justice. It is axiomatic that a quasi-ju....