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2019 (12) TMI 1009 - MADRAS HIGH COURTPrinciples of Natural Justice - power vested in the Assessing Officer for the purposes of obtaining information from third parties in relation to finalisation of assessment - opportunity sought for cross-examination the officer negates the same, stating that such opportunity was only academic - HELD THAT:- It appears very apparent that the principles of natural justice have been given a go-by in the present case. The extracts from the website relied upon by the Department no doubt reveal that Salsar was a trader and importer of yarn. However, this, by itself cannot lead to the inference of clandestine sales by the petitioner to the societies. An enquiry would have to be carried out in an appropriate manner after providing the material relied upon by the Department to the petitioner and soliciting its responses to the same, before any conclusion to this effect is arrived at - It is incumbent that a copy of such materials, including statements that are relied upon by the Assessing Officer be furnished to the petitioner, and an opportunity be grated to it to cross-examine the parties upon whose statement reliance is intended to be placed. Petition allowed by way of remand.
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