https://www.taxtmi.com/caselaws?id=150657 The High Court set aside the Tribunal's decision and directed a fresh assessment, emphasizing the importance of providing the assessee with a reasonable opportunity to present evidence and clarify entries in anamath records. The Court criticized the Tribunal for not adequately considering the nexus between the assessee and the transactions, stressing the assessing authority's right to use such records for a best judgment assessment. Additionally, the Court supported the reinstatement of the appeal, highlighting the need for a fair chance for the assessee to argue his case on merits rather than dismissing it solely on procedural grounds. en-us Mon, 23 Apr 1973 00:00:00 +0530 Mon, 20 May 2013 18:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150657 The High Court set aside the Tribunal's decision and directed a fresh assessment, emphasizing the importance of providing the assessee with a reasonable opportunity to present evidence and clarify entries in anamath records. The Court criticized the Tribunal for not adequately considering the nexus between the assessee and the transactions, stressing the assessing authority's right to use such records for a best judgment assessment. Additionally, the Court supported the reinstatement of the appeal, highlighting the need for a fair chance for the assessee to argue his case on merits rather than dismissing it solely on procedural grounds. Case-Laws VAT and Sales Tax Mon, 23 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150657