Taxpayer Denied Natural Justice in LTCG Case After Failing to Appear and Attempting to Shift Proof Burden.

LTCG Addition - denial of natural justice - the Assessing Officer’s second round assessment order sufficiently indicates that he had afforded a number of opportunities to the assessee, but this taxpayer never ever turned up along with the corresponding explanation. - The assessee’s stand before us seeks to shift his onus on the department side does not deserve to be concurred with - AT .....

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