High Court Rules AO's Income Estimation Invalid for Not Disclosing Evidence or Allowing Response; Violates Natural Justice.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The estimation of income made by the AO without disclosing the materials relied on and also denying them an opportunity was not only in violation of the statutory provisions, but also in violation of the principles of natural justice - HC....