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2010 (2) TMI 42 - DELHI HIGH COURT
Violation of principal of natural justice –revenue had accepted before the ITAT that the violation of principles of natural justice was not fatal so as to jeopardize the entire proceedings – held that - The Tribunal has correctly understood the law and applied it to the facts of the case. Once there is a violation of the principles of natural justice inasmuch as seized material is not provided to an assessee nor is cross-examination of the person on whose statement the Assessing Officer relies upon, granted, then, such deficiencies would amount to a denial of opportunity and, consequently, would be fatal to the proceedings. Following the approach adopted by us in SMC Share Brokers (2008 -TMI - 3387 - DELHI HIGH COURT), we see no reason to interfere with the impugned order