https://www.taxtmi.com/caselaws?id=149918 An assessment based on seized incriminating material and adverse third-party statements must be supported by a fair opportunity to inspect the material and, where relied upon, to cross-examine the makers of those statements. Where the revenue proceeds without first establishing a clear link between the materials and the assessee's business, and completes the assessment despite a reasonable request for adjournment and fresh inspection, the procedure is vitiated for breach of natural justice. The Court therefore treated the assessment process as procedurally defective and emphasised that adverse material cannot be used without effective disclosure and confrontation. en-us Mon, 22 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 12:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149918 An assessment based on seized incriminating material and adverse third-party statements must be supported by a fair opportunity to inspect the material and, where relied upon, to cross-examine the makers of those statements. Where the revenue proceeds without first establishing a clear link between the materials and the assessee's business, and completes the assessment despite a reasonable request for adjournment and fresh inspection, the procedure is vitiated for breach of natural justice. The Court therefore treated the assessment process as procedurally defective and emphasised that adverse material cannot be used without effective disclosure and confrontation. Case-Laws VAT and Sales Tax Mon, 22 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149918