https://www.taxtmi.com/caselaws?id=153189 Adverse material collected by the Assessing Authority cannot be relied upon to frame an assessment unless the assessee is first given a real and adequate opportunity to rebut it. Here, the dealer was called upon to explain entries in a seized diary and the genuineness of transactions with specified purchasers, but the decisive notice was served only on the evening before the next day's hearing. That left no meaningful opportunity to meet the material proposed for use against the assessee. The assessment was therefore held vitiated for want of reasonable hearing, and the remaining question did not require separate adjudication. en-us Fri, 04 Jun 1982 00:00:00 +0530 Fri, 19 Jul 2013 12:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153189 Adverse material collected by the Assessing Authority cannot be relied upon to frame an assessment unless the assessee is first given a real and adequate opportunity to rebut it. Here, the dealer was called upon to explain entries in a seized diary and the genuineness of transactions with specified purchasers, but the decisive notice was served only on the evening before the next day's hearing. That left no meaningful opportunity to meet the material proposed for use against the assessee. The assessment was therefore held vitiated for want of reasonable hearing, and the remaining question did not require separate adjudication. Case-Laws VAT and Sales Tax Fri, 04 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153189