2018 (1) TMI 1768

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....r. Siddharth Bapna for Mr. Anil Mehta For the Respondent(s) : None ORDER By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the department. Counsel for the appellant has framed the following substantial questions of law:- i) Whether on the facts and circumstances of the case in law, the IT....

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....ished regarding the genuineness of the loan transaction and instead wants to rely upon the information independently received from the investigation wing of the department in respect of investigation carried out at a third party, can the said information be used against the assessee without sharing such information with the assessee and allowing an opportunity to the assessee to examine such infor....

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....ee the substance of the information so proposed to be utilized to such an extent as to put the assessee in possession of full particulars of the case he is expected to meet and that he should further give him ample opportunity to meet it." It was held in that case that "In this case we are of the opinion that the Tribunal violated certain fundamental rules of justice in reaching its conclusions. F....