https://www.taxtmi.com/caselaws?id=152630 In best judgment assessment, the assessing authority must act honestly and comply with natural justice by disclosing all material proposed to be used against the assessee and giving an effective opportunity to rebut it. Material privately collected by the department cannot lawfully form the basis of an ex parte assessment unless it is first brought to the assessee's notice. The assessee's non-cooperation does not remove this obligation, because the authority can still communicate the material and proceed after a fair response opportunity. The HC therefore held the assessment invalid to the extent it rested on undisclosed material. en-us Wed, 23 Apr 1980 00:00:00 +0530 Mon, 08 Jul 2013 12:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152630 In best judgment assessment, the assessing authority must act honestly and comply with natural justice by disclosing all material proposed to be used against the assessee and giving an effective opportunity to rebut it. Material privately collected by the department cannot lawfully form the basis of an ex parte assessment unless it is first brought to the assessee's notice. The assessee's non-cooperation does not remove this obligation, because the authority can still communicate the material and proceed after a fair response opportunity. The HC therefore held the assessment invalid to the extent it rested on undisclosed material. Case-Laws VAT and Sales Tax Wed, 23 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152630