https://www.taxtmi.com/caselaws?id=65868 Revisional interference in disputed turnover matters cannot rest on untested presumptions or statements recorded behind the dealer's back. Where attribution of Hundi and railway collection transactions is in issue, the authority must conduct a proper enquiry, examine the relevant parties and accounts, and afford fair opportunity, including cross-examination where necessary. An ex parte assessment that has already been set aside cannot simply be restored without such investigation. The revisional order was therefore unsustainable and the matter had to be remanded for fresh enquiry and decision according to law. en-us Thu, 13 Oct 1977 00:00:00 +0530 Sat, 19 Feb 2011 10:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65868 Revisional interference in disputed turnover matters cannot rest on untested presumptions or statements recorded behind the dealer's back. Where attribution of Hundi and railway collection transactions is in issue, the authority must conduct a proper enquiry, examine the relevant parties and accounts, and afford fair opportunity, including cross-examination where necessary. An ex parte assessment that has already been set aside cannot simply be restored without such investigation. The revisional order was therefore unsustainable and the matter had to be remanded for fresh enquiry and decision according to law. Case-Laws VAT and Sales Tax Thu, 13 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65868