https://www.taxtmi.com/caselaws?id=162193 Non-service of notice for the final hearing deprives the assessee of a fair opportunity to place relevant material before the authority, so a revisional order based on presumed non-production of declaration forms cannot be sustained. Where the assessee was not duly notified, the forms could not be excluded merely because they were not produced on the last hearing date. The matter must be reconsidered on merits after granting a fresh opportunity to produce the documents and be heard, and the revisional order is liable to be set aside. en-us Wed, 12 Sep 2001 00:00:00 +0530 Thu, 20 Feb 2014 16:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162193 Non-service of notice for the final hearing deprives the assessee of a fair opportunity to place relevant material before the authority, so a revisional order based on presumed non-production of declaration forms cannot be sustained. Where the assessee was not duly notified, the forms could not be excluded merely because they were not produced on the last hearing date. The matter must be reconsidered on merits after granting a fresh opportunity to produce the documents and be heard, and the revisional order is liable to be set aside. Case-Laws VAT and Sales Tax Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162193