Case Law Details
Case Name : Hindusthan Tobacco Company Vs. Commissioner of Income Tax, West Bengal - IV (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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If assessee couldn’t prove his claim, consequent order couldn’t be disputed on ground of natural justice – The issue which falls for decision is primarily whether the assessment proceeding in the instant case was conducted in a fair manner so much so conforming to principles of natural justice. It is settled law that principles of natural justice cannot be construed in isolation from the factual matrix of the case or it has many a facets.
In the case of reported in 1977 (2) SCC 256 the Suprem
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