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Principle of natural justice violated if AO didn't put material before assessee based on which he passed order

August 8, 2019[2019] 109 261 (Bombay)/[2019] 267 Taxman 319 (Bombay)/[2019] 418 ITR 324 (Bombay)

INCOME TAX: Where Assessing Officer carried out extensive research to conclude that services availed by assessee an advertising and media agency for which payment was made to different agencies were in nature of technical services, however such research material was not provided to assessee to rebut same, principles of natural justice having been violated, order passed by Assessing officer was to be set aside
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