1995 (2) TMI 95

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..... at first the decision be rendered on the preliminary issue concerning the observance of the principles of natural justice while framing the order of assessment. On merits, it was requested that the case may be heard after the deliverance of decision on the preliminary issue. The appeal was, therefore, heard apropos the grounds concerning the canons of natural justice. 3. We have heard the rival .....

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..... e the witness, who made adverse reports is not an invariable attribute of the requirement of the dictum, 'audi alteram partem'. 5. Considering the totality of facts, we find that the statement of Pandian and Sanchaiti and also the report of GEOD are only the secondary and subordinate material which were used to buttress the main matter connected with the amount of addition. For the reasons disc .....

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