Court Overturns Section 153A Assessment for Violating Natural Justice and Section 65(B) of Indian Evidence Act.

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....Assessment u/s 153A - denial of natural justice - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of the Indian Evidence Act, this Court feels that it is a fit case for setting aside the assessment orders. The alternative remedy under the statute is in the case of violation of principles of natural justice should be an effective one capable of remedying the violations by providing afresh, but however, it remains the fact that after amendment to Section 251(1)(a) of the Income Tax Act on 01.06.2001, the CIT(Appeals) does not have the power of remand. - It is a fit case to remand back the matter for fresh consideration - HC....