https://www.taxtmi.com/caselaws?id=128934 Material gathered in a private inquiry cannot be used against an assessee unless its substance is disclosed and an effective opportunity to rebut it is given; failure to do so breaches natural justice and invalidates the first appellate order. By contrast, where the appellant remains absent after due notice, the Tribunal may dispose of the second appeal on the materials properly on record and is not barred from deciding the matter ex parte. The reference was ultimately answered against the assessee, with the dismissal of the applications upheld. en-us Thu, 09 Apr 1964 00:00:00 +0530 Mon, 15 Apr 2013 12:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128934 Material gathered in a private inquiry cannot be used against an assessee unless its substance is disclosed and an effective opportunity to rebut it is given; failure to do so breaches natural justice and invalidates the first appellate order. By contrast, where the appellant remains absent after due notice, the Tribunal may dispose of the second appeal on the materials properly on record and is not barred from deciding the matter ex parte. The reference was ultimately answered against the assessee, with the dismissal of the applications upheld. Case-Laws VAT and Sales Tax Thu, 09 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128934