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Denial of Cross-Examination Vitiates Assessment Based on Third-Party Statements: Gujarat HC
Case Law Details
- Case Name
- Ador Ceramic Pvt. Ltd. Vs D/ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Ador Ceramic Pvt. Ltd. Vs D/ACIT (Gujarat High Court)
The Gujarat High Court decided a batch of tax appeals involving common substantial questions of law, with Tax Appeal No. 157 of 2025 treated as the lead matter. The appeals challenged orders passed by the Income Tax Appellate Tribunal, Rajkot, which had disposed of 46 appeals arising from assessments framed under Sections 153C/143(3) and 153A of the Income Tax Act, 1961. These assessments stemmed from a search conducted in the group cases of the Coral Group of Morbi, including the residential premises of an individual from ...
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