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2012 (6) TMI 268 - AT - Income TaxPrincipal of natural justice - High Court on petition of assessee directed Tribunal to disclose material collected by the Revenue in the course of various searches and surveys, connected with the dispute in question, which is not yet disclosed and which may be relied upon by the Tribunal - reference to Special bench - dissenting views of all the three members - Held that:- It has been noticed above that both the sides are at variance in reading the majority conclusion drawn by the three members of the earlier special bench. After going through such orders The majority view is in favor of the Revenue and against the assessee. As such, in so far as the tribunal is concerned, it cannot issue any direction to the AO to disclose the material in a particular manner or to a particular extent.
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