https://www.taxtmi.com/caselaws?id=159328 Where assessment notices are returned unclaimed and the assessee is not given a meaningful chance to produce books of account and supporting records, the assessment should not be finalised without a fresh hearing. The text applies fairness principles to hold that service in those circumstances was not sufficient to deny the assessee an opportunity to substantiate a claimed exemption on merits. The assessment was therefore interfered with to the extent of requiring reconsideration by the assessing authority after affording an effective hearing, with liberty to file documents and relevant details, while enforcement of the notices was kept in abeyance until fresh orders were passed. en-us Fri, 26 Jul 1996 00:00:00 +0530 Wed, 20 Nov 2013 17:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159328 Where assessment notices are returned unclaimed and the assessee is not given a meaningful chance to produce books of account and supporting records, the assessment should not be finalised without a fresh hearing. The text applies fairness principles to hold that service in those circumstances was not sufficient to deny the assessee an opportunity to substantiate a claimed exemption on merits. The assessment was therefore interfered with to the extent of requiring reconsideration by the assessing authority after affording an effective hearing, with liberty to file documents and relevant details, while enforcement of the notices was kept in abeyance until fresh orders were passed. Case-Laws VAT and Sales Tax Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159328