https://www.taxtmi.com/caselaws?id=160202 Article 226 certiorari jurisdiction extends to jurisdictional errors, patent illegality, and breaches of natural justice; it does not permit reappreciation of evidence as an appellate forum. A tax assessment enhancing turnover must have a rational nexus to taxable business transactions and cannot rest on suspicion or undisclosed bank entries and statements. Failure to supply material in time or permit cross-examination denies a fair opportunity to rebut the proposed additions. The enhanced assessment and consequential orders were therefore quashed, while the admitted turnover already returned and taxed remained undisturbed. en-us Thu, 16 Dec 1999 00:00:00 +0530 Wed, 11 Dec 2013 15:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160202 Article 226 certiorari jurisdiction extends to jurisdictional errors, patent illegality, and breaches of natural justice; it does not permit reappreciation of evidence as an appellate forum. A tax assessment enhancing turnover must have a rational nexus to taxable business transactions and cannot rest on suspicion or undisclosed bank entries and statements. Failure to supply material in time or permit cross-examination denies a fair opportunity to rebut the proposed additions. The enhanced assessment and consequential orders were therefore quashed, while the admitted turnover already returned and taxed remained undisturbed. Case-Laws VAT and Sales Tax Thu, 16 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160202