Section 7(2) in Taxation On Income (Investigation Commission) Act, 1947
(2)In making an investigation under clause (b) of section 3, the Commission shall act in accordance with the principles of natural justice, shall follow as far as practicable the principles of the Indian Evidence Act, 1872 (1 of 1872 ), and shall give the person whose case is being investigated a reasonable opportunity of rebutting any evidence adduced against him.
