https://www.taxtmi.com/caselaws?id=156260 Post-year inspection material may be relied upon to support assessment where it directly reveals suppression of transactions during the relevant assessment year. The timing of the inspection alone does not make the report unusable, and the fact that it was prepared by an Inspector does not by itself disqualify it. The decisive question is whether the material is connected with the year under assessment and can properly support the turnover estimate. The Tribunal may still examine the correctness of that estimate on the material before it. The reference was answered in favour of the Revenue. en-us Wed, 01 Aug 1990 00:00:00 +0530 Tue, 17 Sep 2013 14:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156260 Post-year inspection material may be relied upon to support assessment where it directly reveals suppression of transactions during the relevant assessment year. The timing of the inspection alone does not make the report unusable, and the fact that it was prepared by an Inspector does not by itself disqualify it. The decisive question is whether the material is connected with the year under assessment and can properly support the turnover estimate. The Tribunal may still examine the correctness of that estimate on the material before it. The reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 01 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156260