https://www.taxtmi.com/caselaws?id=159016 The court addressed the validity of reopening assessment orders covering multiple years, emphasizing the need for valid reasons and specific grounds in show cause notices under section 15. The judgment criticized the arbitrary assumptions regarding consumption patterns and the use of intelligence reports without providing copies to the assessee. Ultimately, the court set aside the impugned order, remanding the case for a fresh opportunity for the assessee to contest the proposed action with proper notice and confrontation with material, without costs awarded. en-us Tue, 19 Dec 1995 00:00:00 +0530 Wed, 13 Nov 2013 15:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159016 The court addressed the validity of reopening assessment orders covering multiple years, emphasizing the need for valid reasons and specific grounds in show cause notices under section 15. The judgment criticized the arbitrary assumptions regarding consumption patterns and the use of intelligence reports without providing copies to the assessee. Ultimately, the court set aside the impugned order, remanding the case for a fresh opportunity for the assessee to contest the proposed action with proper notice and confrontation with material, without costs awarded. Case-Laws VAT and Sales Tax Tue, 19 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159016