https://www.taxtmi.com/caselaws?id=150878 Withholding an assessee's seized account books, documents and loose papers while requiring objections to a proposed assessment denies a reasonable opportunity to respond and breaches natural justice. The assessing authority must first restore access to the materials needed to meet the proposed turnover determination; otherwise any best judgment assessment made on that basis is procedurally unfair. The source states that the resulting assessment orders were invalid and quashed, and that fresh assessments could be made only after return of the seized records. en-us Thu, 10 Dec 1970 00:00:00 +0530 Thu, 23 May 2013 18:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150878 Withholding an assessee's seized account books, documents and loose papers while requiring objections to a proposed assessment denies a reasonable opportunity to respond and breaches natural justice. The assessing authority must first restore access to the materials needed to meet the proposed turnover determination; otherwise any best judgment assessment made on that basis is procedurally unfair. The source states that the resulting assessment orders were invalid and quashed, and that fresh assessments could be made only after return of the seized records. Case-Laws VAT and Sales Tax Thu, 10 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150878