https://www.taxtmi.com/caselaws?id=152322 The Court set aside the orders of the lower authorities due to the failure to provide the assessee with a fair opportunity to challenge the assessment based on the recovery of slips of paper from the business premises. The Court emphasized the need for the assessee to present evidence and for the department to adduce evidence, highlighting issues with the reliability of a statement made by an individual not employed by the assessee. The decision aimed to ensure a fair presentation of the case by granting the assessee the chance to rebut presumptions and present necessary evidence. en-us Wed, 22 Mar 1978 00:00:00 +0530 Sat, 29 Jun 2013 15:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152322 The Court set aside the orders of the lower authorities due to the failure to provide the assessee with a fair opportunity to challenge the assessment based on the recovery of slips of paper from the business premises. The Court emphasized the need for the assessee to present evidence and for the department to adduce evidence, highlighting issues with the reliability of a statement made by an individual not employed by the assessee. The decision aimed to ensure a fair presentation of the case by granting the assessee the chance to rebut presumptions and present necessary evidence. Case-Laws VAT and Sales Tax Wed, 22 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152322