https://www.taxtmi.com/caselaws?id=162955 Reassessment may be initiated where escaped turnover stems from material not earlier considered on merits, even if that material was already in the department's possession; the distinction is between inadvertent non-consideration and a true change of opinion. Third-party seized material may also be relied on if the assessee is told the substance of the material and given a fair chance to rebut it. Cross-examination of the third party is not an invariable requirement and depends on the facts, especially whether such a request was made and whether natural justice was otherwise satisfied. en-us Fri, 17 Feb 2006 00:00:00 +0530 Wed, 19 Mar 2014 13:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162955 Reassessment may be initiated where escaped turnover stems from material not earlier considered on merits, even if that material was already in the department's possession; the distinction is between inadvertent non-consideration and a true change of opinion. Third-party seized material may also be relied on if the assessee is told the substance of the material and given a fair chance to rebut it. Cross-examination of the third party is not an invariable requirement and depends on the facts, especially whether such a request was made and whether natural justice was otherwise satisfied. Case-Laws VAT and Sales Tax Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162955