https://www.taxtmi.com/caselaws?id=155424 The High Court set aside a reassessment order for the assessment year 1981-82, directing the assessing officer to summon a third party for cross-examination as requested by the assessee. The Court emphasized the importance of providing the assessee with the opportunity to examine and cross-examine third parties whose records are relied upon in reassessment proceedings. Failure to allow such cross-examination can invalidate the reassessment process, requiring a fresh assessment with proper procedural safeguards. en-us Tue, 11 Aug 1987 00:00:00 +0530 Wed, 04 Sep 2013 13:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155424 The High Court set aside a reassessment order for the assessment year 1981-82, directing the assessing officer to summon a third party for cross-examination as requested by the assessee. The Court emphasized the importance of providing the assessee with the opportunity to examine and cross-examine third parties whose records are relied upon in reassessment proceedings. Failure to allow such cross-examination can invalidate the reassessment process, requiring a fresh assessment with proper procedural safeguards. Case-Laws VAT and Sales Tax Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155424