https://www.taxtmi.com/caselaws?id=127536 A best judgment assessment under the Bihar Sales Tax Act is not vitiated merely because the assessee was not shown the Inspector's report before assessment, where the assessee had failed to file returns and produce account books. The material particulars of the report were reflected in the assessment order, and the assessee later had a real opportunity to meet them before the appellate and revisional authorities by adducing oral and documentary evidence. Natural justice is satisfied if a meaningful opportunity to rebut adverse material is available before the assessment attains finality. On that basis, the assessment was upheld and the challenge based on non-disclosure failed. en-us Mon, 09 Jul 1956 00:00:00 +0530 Tue, 12 Mar 2013 09:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127536 A best judgment assessment under the Bihar Sales Tax Act is not vitiated merely because the assessee was not shown the Inspector's report before assessment, where the assessee had failed to file returns and produce account books. The material particulars of the report were reflected in the assessment order, and the assessee later had a real opportunity to meet them before the appellate and revisional authorities by adducing oral and documentary evidence. Natural justice is satisfied if a meaningful opportunity to rebut adverse material is available before the assessment attains finality. On that basis, the assessment was upheld and the challenge based on non-disclosure failed. Case-Laws VAT and Sales Tax Mon, 09 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127536