Case Law Analysis
|Income Tax Appellate Tribunal
Natural Justice Mandate | ITAT Pune Quashes Assessment Order for Non-Disclosure of Third-Party Replies Under Section 133(6) IT Act : ITAT Pune
ITAT Pune ruled that income tax assessments are vitiated if the Assessing Officer fails to provide the assessee with third-party replies obtained under Section 133(6) of the Income Tax Act, 1961. The Tribunal emphasized that non-disclosure violates principles of natural justice, setting aside the assessment order and reinforcing procedural fairness in tax proceedings.