https://www.taxtmi.com/caselaws?id=154515 An assessment order was unsustainable where it treated the petitioners inconsistently as both partners in the alleged firm and independent dealers, creating a confused and incoherent basis for fastening tax and penalty. It was also vitiated because it relied on statements and material collected behind the petitioners' back without disclosure, cross-examination, or a fair opportunity to rebut the adverse evidence. The breach of natural justice rendered the order invalid, and the matter was remitted for fresh consideration in accordance with law. en-us Tue, 06 Aug 1985 00:00:00 +0530 Thu, 22 Aug 2013 18:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154515 An assessment order was unsustainable where it treated the petitioners inconsistently as both partners in the alleged firm and independent dealers, creating a confused and incoherent basis for fastening tax and penalty. It was also vitiated because it relied on statements and material collected behind the petitioners' back without disclosure, cross-examination, or a fair opportunity to rebut the adverse evidence. The breach of natural justice rendered the order invalid, and the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 06 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154515