Validity of assessment order - copy of the SIB report not...

Validity of assessment order - copy of the SIB report not provided to the assessee - The court held that the petitioner's version was not considered by the authorities due to its non-appearance before the appellate authority and that the petitioner was not provided with a copy of the SIB report, despite the entire assessment being based on it. This lack of access to crucial information severely prejudiced the petitioner's ability to defend itself, constituting a violation of natural justice. - The adjudicating authority is directed to provide the petitioner with a copy of the SIB report and any other material forming the basis of the demands and adjudicate the matter providing a full opportunity of hearing to the petitioner.