https://www.taxtmi.com/caselaws?id=159117 A further opportunity to produce accounts and records in assessment proceedings was upheld where the writ court found the denial of effective hearing to be a material concern and exercised discretion reasonably. The Madras High Court held that the grant of additional time depends on the nature of the dispute, the merits of the claim and the exigencies of the situation, and that the assessee's explanation for expecting more time was not inherently implausible. As no patent error of law or unreasonableness was shown, appellate interference with the direction to redo the assessment was unwarranted. en-us Mon, 24 Mar 1997 00:00:00 +0530 Sat, 05 Dec 2015 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159117 A further opportunity to produce accounts and records in assessment proceedings was upheld where the writ court found the denial of effective hearing to be a material concern and exercised discretion reasonably. The Madras High Court held that the grant of additional time depends on the nature of the dispute, the merits of the claim and the exigencies of the situation, and that the assessee's explanation for expecting more time was not inherently implausible. As no patent error of law or unreasonableness was shown, appellate interference with the direction to redo the assessment was unwarranted. Case-Laws VAT and Sales Tax Mon, 24 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159117