Keeping in view Rule 29 of the Income Tax (Appellate Tribunal) ...

Tribunal Order Violates Natural Justice by Using Unfurnished Google Study Evidence, Contravening Rule 29 of ITAT Rules 1963.

April 26, 2021

Case Laws Income Tax HC

Keeping in view Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 and also keeping in view the fact that the material on the basis of which the order has been passed was not furnished to the appellant at any point time, the order passed by the Tribunal is certainly violative of principles of natural justice and fair play as the appellant was not afforded an opportunity to rebut fresh evidence especially when such evidence was based on Google study. - HC

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Keeping in view Rule 29 of the Income Tax (Appellate Tribunal) ...

Tribunal Order Violates Natural Justice by Using Unfurnished Google Study Evidence, Contravening Rule 29 of ITAT Rules 1963.

April 26, 2021

Case Laws Income Tax HC

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