https://www.taxtmi.com/caselaws?id=148239 Retention of an assessee's account books without lawful authority, and limiting inspection before assessment, amounted to denial of reasonable opportunity. The assessing authority could not rely on the seizure provisions because the books had not been seized by a written order recording reasons under the relevant provision. As the assessee and auditor were prevented from effective inspection and from placing objections to the proposed assessment, the assessment orders were unsustainable and were quashed; the authority was directed to return the account books and was left free to proceed afresh in accordance with law. en-us Mon, 27 Jun 1966 00:00:00 +0530 Wed, 24 Apr 2013 13:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148239 Retention of an assessee's account books without lawful authority, and limiting inspection before assessment, amounted to denial of reasonable opportunity. The assessing authority could not rely on the seizure provisions because the books had not been seized by a written order recording reasons under the relevant provision. As the assessee and auditor were prevented from effective inspection and from placing objections to the proposed assessment, the assessment orders were unsustainable and were quashed; the authority was directed to return the account books and was left free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Mon, 27 Jun 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148239