https://www.taxtmi.com/caselaws?id=149886 A best judgment assessment cannot be sustained where the Assessing Authority relies on material collected behind the assessee's back without disclosing it or giving an opportunity to rebut it. Even in such an assessment, the proposed basis and supporting material must be placed before the assessee to satisfy natural justice and allow an effective explanation. Undisclosed local enquiries and other extraneous material cannot lawfully be used to fasten tax liability. The assessment was therefore liable to be quashed for breach of fair hearing requirements and violation of natural justice. en-us Wed, 06 Jan 1971 00:00:00 +0530 Sat, 04 May 2013 17:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149886 A best judgment assessment cannot be sustained where the Assessing Authority relies on material collected behind the assessee's back without disclosing it or giving an opportunity to rebut it. Even in such an assessment, the proposed basis and supporting material must be placed before the assessee to satisfy natural justice and allow an effective explanation. Undisclosed local enquiries and other extraneous material cannot lawfully be used to fasten tax liability. The assessment was therefore liable to be quashed for breach of fair hearing requirements and violation of natural justice. Case-Laws VAT and Sales Tax Wed, 06 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149886