https://www.taxtmi.com/caselaws?id=150877 Assessment based on seized books was not shown to be vitiated by non-supply of those records before completion of assessment, because validity depends on the facts of each case and on whether real prejudice is proved. Where the assessee contended that the books did not belong to him, the decisive question was whether any alleged irregularity in seizure, custody, or non-return of the books caused prejudice sufficient to render the assessment null and void. The Court found no material to establish such prejudice and held that writ interference was not justified, particularly where an appellate remedy remained available to challenge the assessment. en-us Thu, 18 Jul 1974 00:00:00 +0530 Thu, 23 May 2013 18:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150877 Assessment based on seized books was not shown to be vitiated by non-supply of those records before completion of assessment, because validity depends on the facts of each case and on whether real prejudice is proved. Where the assessee contended that the books did not belong to him, the decisive question was whether any alleged irregularity in seizure, custody, or non-return of the books caused prejudice sufficient to render the assessment null and void. The Court found no material to establish such prejudice and held that writ interference was not justified, particularly where an appellate remedy remained available to challenge the assessment. Case-Laws VAT and Sales Tax Thu, 18 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150877