https://www.taxtmi.com/caselaws?id=149865 The High Court found in favor of the petitioner, a rice dealer accused of tax evasion in a case involving the purchase and sale of rice. The court ruled that the assessing officer did not adhere to principles of natural justice, criticizing the reliance on unsigned credit bills and lack of evidence scrutiny. The court set aside the assessment order, directing the petitioner to withdraw the appeal and allowing fresh proceedings with a fair opportunity for the petitioner to present evidence. The judgment emphasized the necessity of establishing clear seller-buyer relationships with supporting evidence in tax assessments while upholding principles of natural justice. en-us Tue, 22 Jun 1971 00:00:00 +0530 Sat, 04 May 2013 15:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149865 The High Court found in favor of the petitioner, a rice dealer accused of tax evasion in a case involving the purchase and sale of rice. The court ruled that the assessing officer did not adhere to principles of natural justice, criticizing the reliance on unsigned credit bills and lack of evidence scrutiny. The court set aside the assessment order, directing the petitioner to withdraw the appeal and allowing fresh proceedings with a fair opportunity for the petitioner to present evidence. The judgment emphasized the necessity of establishing clear seller-buyer relationships with supporting evidence in tax assessments while upholding principles of natural justice. Case-Laws VAT and Sales Tax Tue, 22 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149865