https://www.taxtmi.com/caselaws?id=156838 An application for fresh assessment under section 14 could not be rejected mechanically by a summary order where the notice period for objections had been altered and service of notice was doubtful. The authority was required to consider the materials on record, including verification of accounts, and decide the statutory request on merits after giving a proper opportunity to object. A bare statement that the case did not fall within section 14 was insufficient. The rejection was therefore unsustainable, and the petition had to be restored for fresh consideration with due process. en-us Tue, 23 Apr 1991 00:00:00 +0530 Wed, 25 Sep 2013 14:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156838 An application for fresh assessment under section 14 could not be rejected mechanically by a summary order where the notice period for objections had been altered and service of notice was doubtful. The authority was required to consider the materials on record, including verification of accounts, and decide the statutory request on merits after giving a proper opportunity to object. A bare statement that the case did not fall within section 14 was insufficient. The rejection was therefore unsustainable, and the petition had to be restored for fresh consideration with due process. Case-Laws VAT and Sales Tax Tue, 23 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156838