https://www.taxtmi.com/caselaws?id=151575 A taxing authority cannot sustain reassessment on third-party affidavits unless the assessee is supplied with the relied-upon material and given a fair chance to rebut it. Where departmental action is founded on statements of dealers, denial of copies deprives the affected person of an effective reply and is inconsistent with natural justice. The assessee must also be allowed to cross-examine the deponents when their statements are used against it; the authority cannot shift the burden of securing those witnesses onto the assessee. Reassessment based on undisclosed affidavits and untested third-party statements was therefore treated as legally unsustainable. en-us Mon, 09 Jan 1978 00:00:00 +0530 Fri, 07 Jun 2013 15:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151575 A taxing authority cannot sustain reassessment on third-party affidavits unless the assessee is supplied with the relied-upon material and given a fair chance to rebut it. Where departmental action is founded on statements of dealers, denial of copies deprives the affected person of an effective reply and is inconsistent with natural justice. The assessee must also be allowed to cross-examine the deponents when their statements are used against it; the authority cannot shift the burden of securing those witnesses onto the assessee. Reassessment based on undisclosed affidavits and untested third-party statements was therefore treated as legally unsustainable. Case-Laws VAT and Sales Tax Mon, 09 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151575