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1973 (8) TMI 16 - ALLAHABAD HIGH COURT
Violation of the principles of natural justice - assessee was permitted to cross-examine witnesses but names of witnesses and substance of statements made by them were not given - Income-tax Officer had refused to give copies of the statements of the witnesses on the view that they formed part of the record. Even so, he refused permission to the assessee to inspect the record. It is evident that the proceedings were vitiated by violation of the principles of natural justice - assessment would be valid