https://www.taxtmi.com/caselaws?id=150135 Rejection of a dealer's accounts and best judgment assessment based on third-party books and statements must comply with natural justice by giving the dealer a real opportunity to rebut the material relied on. Where the assessing authority uses outside material to test the return, that material must be disclosed to the assessee, and a specific request to cross-examine the person whose records or statements are used against him cannot be ignored. Denial of that opportunity deprives the assessee of an effective defence and vitiates the assessment proceedings. en-us Tue, 13 Jul 1971 00:00:00 +0530 Thu, 09 May 2013 12:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150135 Rejection of a dealer's accounts and best judgment assessment based on third-party books and statements must comply with natural justice by giving the dealer a real opportunity to rebut the material relied on. Where the assessing authority uses outside material to test the return, that material must be disclosed to the assessee, and a specific request to cross-examine the person whose records or statements are used against him cannot be ignored. Denial of that opportunity deprives the assessee of an effective defence and vitiates the assessment proceedings. Case-Laws VAT and Sales Tax Tue, 13 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150135