https://www.taxtmi.com/caselaws?id=161973 A best judgment assessment cannot be sustained where the authority relies on materials collected behind the assessee's back and fails to furnish those documents before finalisation. The assessee was entitled to copies of the duplicate delivery notes and N forms used against it, and the denial of those materials, along with an ineffective opportunity to object and be heard, breached statutory fair procedure and natural justice. Cross-examination of the officers was not required on the facts, but disclosure of the relied-upon documents was mandatory. The assessment orders were quashed and the matter was remitted for fresh assessment after supply of the documents and a meaningful hearing. en-us Tue, 10 Feb 2004 00:00:00 +0530 Wed, 12 Feb 2014 16:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161973 A best judgment assessment cannot be sustained where the authority relies on materials collected behind the assessee's back and fails to furnish those documents before finalisation. The assessee was entitled to copies of the duplicate delivery notes and N forms used against it, and the denial of those materials, along with an ineffective opportunity to object and be heard, breached statutory fair procedure and natural justice. Cross-examination of the officers was not required on the facts, but disclosure of the relied-upon documents was mandatory. The assessment orders were quashed and the matter was remitted for fresh assessment after supply of the documents and a meaningful hearing. Case-Laws VAT and Sales Tax Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161973