https://www.taxtmi.com/caselaws?id=155780 A revised assessment was held unsustainable because the Commercial Tax Officer acted at the Deputy Commissioner's behest and failed to exercise independent judgment. The assessee was denied an effective opportunity to meet material gathered behind its back and to cross-examine the persons whose statements were relied upon, so the revision offended natural justice and was rightly quashed. Remand was rejected because proceedings under section 20(2) were still pending before the Deputy Commissioner when the Tribunal decided the matter, so no further remittal was warranted. en-us Mon, 28 Mar 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155780 A revised assessment was held unsustainable because the Commercial Tax Officer acted at the Deputy Commissioner's behest and failed to exercise independent judgment. The assessee was denied an effective opportunity to meet material gathered behind its back and to cross-examine the persons whose statements were relied upon, so the revision offended natural justice and was rightly quashed. Remand was rejected because proceedings under section 20(2) were still pending before the Deputy Commissioner when the Tribunal decided the matter, so no further remittal was warranted. Case-Laws VAT and Sales Tax Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155780