https://www.taxtmi.com/caselaws?id=156271 Documentary evidence not produced before the assessing authority cannot ordinarily be entertained at the revisional stage without a satisfactory explanation for the earlier default, and the refusal to accept such declaration forms was not shown to be perverse. Repeated adjournments had already been granted, and where the request for further time was only verbal, made as the assessment approached limitation, and no specific further prayer to produce books or declarations was made, refusal of adjournment did not amount to denial of a reasonable opportunity of hearing. The reference was therefore answered against the assessee on both substantive questions. en-us Tue, 15 Jan 1991 00:00:00 +0530 Tue, 17 Sep 2013 14:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156271 Documentary evidence not produced before the assessing authority cannot ordinarily be entertained at the revisional stage without a satisfactory explanation for the earlier default, and the refusal to accept such declaration forms was not shown to be perverse. Repeated adjournments had already been granted, and where the request for further time was only verbal, made as the assessment approached limitation, and no specific further prayer to produce books or declarations was made, refusal of adjournment did not amount to denial of a reasonable opportunity of hearing. The reference was therefore answered against the assessee on both substantive questions. Case-Laws VAT and Sales Tax Tue, 15 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156271