https://www.taxtmi.com/caselaws?id=153908 In an assessment proceeding, disclosure and confrontation of adverse material to the assessee satisfied natural justice because a reasonable opportunity to meet the material had been given. The Court held that earlier authorities require disclosure of such material and an opportunity to explain it, but do not impose any separate duty to warn that the material will be used against the assessee. The Tribunal erred in treating the material as unusable merely because no express warning was given, and the issue was decided in favour of the revenue. en-us Thu, 04 Feb 1982 00:00:00 +0530 Thu, 01 Aug 2013 15:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153908 In an assessment proceeding, disclosure and confrontation of adverse material to the assessee satisfied natural justice because a reasonable opportunity to meet the material had been given. The Court held that earlier authorities require disclosure of such material and an opportunity to explain it, but do not impose any separate duty to warn that the material will be used against the assessee. The Tribunal erred in treating the material as unusable merely because no express warning was given, and the issue was decided in favour of the revenue. Case-Laws VAT and Sales Tax Thu, 04 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153908