https://www.taxtmi.com/caselaws?id=159282 Repeated opportunities to inspect seized diaries and business slips, produce accounts, and verify the records were afforded before completion of the escaped assessment. Because the assessee and the authorised representative either sought time or did not avail those opportunities, and no objection was raised when the records were ultimately verified, there was no denial of reasonable opportunity or breach of fairness. The challenge to the assessment on that ground was rejected, and the assessments based on the seized records were upheld. en-us Tue, 02 Sep 1997 00:00:00 +0530 Tue, 19 Nov 2013 16:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159282 Repeated opportunities to inspect seized diaries and business slips, produce accounts, and verify the records were afforded before completion of the escaped assessment. Because the assessee and the authorised representative either sought time or did not avail those opportunities, and no objection was raised when the records were ultimately verified, there was no denial of reasonable opportunity or breach of fairness. The challenge to the assessment on that ground was rejected, and the assessments based on the seized records were upheld. Case-Laws VAT and Sales Tax Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159282