https://www.taxtmi.com/caselaws?id=149922 Reassessment based on an informer's statement and alleged slips was held unsustainable where the assessee was denied a real opportunity to cross-examine the witness whose material formed the foundation of reopening. The court noted that the earlier hearing did not amount to effective cross-examination, and the later inability to produce the witness did not cure the defect. Proceeding on untested material violated fair play and left the basis of the reassessment unverified. The orders were therefore quashed, with the apparent error on the face of the record also accepted. en-us Mon, 15 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 12:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149922 Reassessment based on an informer's statement and alleged slips was held unsustainable where the assessee was denied a real opportunity to cross-examine the witness whose material formed the foundation of reopening. The court noted that the earlier hearing did not amount to effective cross-examination, and the later inability to produce the witness did not cure the defect. Proceeding on untested material violated fair play and left the basis of the reassessment unverified. The orders were therefore quashed, with the apparent error on the face of the record also accepted. Case-Laws VAT and Sales Tax Mon, 15 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149922