Case Law Analysis
|Income Tax Appellate Tribunal
Natural Justice in Tax Appeals | ITAT Delhi Mandates Consideration of Documentary Evidence Under Section 68 IT Act : ITAT
ITAT Delhi rules that failure to consider assessee's documentary evidence in income tax assessments violates principles of natural justice, setting a critical precedent for Section 68 appeals. The tribunal emphasized that reliance solely on departmental reports without evaluating assessee submissions renders the order unsustainable in law, impacting tax practitioners and appellants facing similar additions.
