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Tribunal Can Conclude Based on Balance Sheet Without Confronting Submitter, Upholds Natural Justice Principles.

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....Principles of natural justice - it was the assessee, who invited the attention of the Tribunal to the balance sheet - the Tribunal is entitled to come to its own conclusion from what was produced. It is not part of the principles of natural justice to expect the Tribunal to confront the person producing the document with what is found by the Tribunal - HC....