PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA
In the result, these appeals are allowed and the substantial
ITAT/168/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
20.
It is submitted that the four basic principles of law as has been
consistently adopted by courts are:
(i) The person who alleges should prove, (ii) All adverse material is required
to be supplied to the person against whom the allegations is made, (iii) No
findings can be recorded on surmises and conjectures, (iv) Adverse action
can be initiated
