https://www.taxtmi.com/caselaws?id=151252 An adverse fiscal finding based on a third party's statement, letter, and account entries cannot stand unless the assessee is given the underlying material and a real opportunity to rebut it. Where the assessee had sought to cross-examine the maker of the adverse statement, and that request was not effectively abandoned, mere disclosure of the gist was insufficient. The authority was required to fairly test the evidence before reversing an earlier allowance. Failure to disclose the adverse material and denial of cross-examination breached natural justice, and the unexplained rejection of the assessee's books, declarations, and affidavits also rendered the finding perverse. en-us Mon, 17 Nov 1975 00:00:00 +0530 Mon, 03 Jun 2013 10:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151252 An adverse fiscal finding based on a third party's statement, letter, and account entries cannot stand unless the assessee is given the underlying material and a real opportunity to rebut it. Where the assessee had sought to cross-examine the maker of the adverse statement, and that request was not effectively abandoned, mere disclosure of the gist was insufficient. The authority was required to fairly test the evidence before reversing an earlier allowance. Failure to disclose the adverse material and denial of cross-examination breached natural justice, and the unexplained rejection of the assessee's books, declarations, and affidavits also rendered the finding perverse. Case-Laws VAT and Sales Tax Mon, 17 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151252