Ito 1(1)(1)(5), Agra vs Shanti Constructions , Agra on 16 May, 2019
The Hon'ble Patna High Court in case of Motipur Zamindari Co.Prviate
Ltd.and Another Vs. Agricultural Income Tax Officer, Muzzaffarpur reported in (1972)
16
ITA No. 289/Agra/2017
(ASSESSMENT YEAR: 2012-13)
83 ITR 778 has held that "Assessing authorities are not bound by technical rules of
evidence but if they want to use any material which is adverse to the assessee, then
the assessee must be given a chance to make his submissions. The principles of
natural justice are violated if an adverse order is made on an assessee on the basis of
material not brought to his notice. Where assessment was made based on local enquiry
and investigation and the assessee was not given an opportunity to be heard, the
assessment was liable to be quashed."