https://www.taxtmi.com/caselaws?id=163624 An assessment enhancement affecting tax liability cannot be sustained unless the assessee is first put to notice and given an opportunity of hearing. Where the record shows that no show-cause notice was issued before the Tribunal increased the assessment on the basis of an alleged computation mistake, the enhancement is invalid for breach of natural justice. The enhancement order was accordingly set aside, and the matter was remitted to the Tribunal to issue notice on the proposed enhancement and pass a fresh order after hearing the assessee. en-us Tue, 11 Sep 2007 00:00:00 +0530 Sat, 05 Apr 2014 15:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163624 An assessment enhancement affecting tax liability cannot be sustained unless the assessee is first put to notice and given an opportunity of hearing. Where the record shows that no show-cause notice was issued before the Tribunal increased the assessment on the basis of an alleged computation mistake, the enhancement is invalid for breach of natural justice. The enhancement order was accordingly set aside, and the matter was remitted to the Tribunal to issue notice on the proposed enhancement and pass a fresh order after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163624