https://www.taxtmi.com/caselaws?id=159316 The Tribunal's power to enhance an assessment must be exercised with care, especially where documents accepted by the assessing officer are reopened. Before rejecting D forms and C forms or taking adverse action, the assessee must be given a proper opportunity to produce supporting material and rectify bona fide defects or omissions. The Tribunal's order was therefore unsustainable for want of adequate opportunity and was set aside, with the matter remanded for fresh disposal in accordance with law. en-us Mon, 22 Sep 1997 00:00:00 +0530 Wed, 20 Nov 2013 15:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159316 The Tribunal's power to enhance an assessment must be exercised with care, especially where documents accepted by the assessing officer are reopened. Before rejecting D forms and C forms or taking adverse action, the assessee must be given a proper opportunity to produce supporting material and rectify bona fide defects or omissions. The Tribunal's order was therefore unsustainable for want of adequate opportunity and was set aside, with the matter remanded for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Mon, 22 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159316