https://www.taxtmi.com/caselaws?id=163637 Section 9(3)(a)(iv) permits the first appellate authority to call for inquiry and obtain a verification report, and that power does not exclude the separate power under section 9(3)(a)(iii) to set aside an assessment and remand the matter for fresh assessment. Where the assessee had not appeared before the assessing authority or produced books of account and purchase details, and the ex parte assessments were challenged for alleged lack of service and opportunity, a remand directing fresh inquiry was within jurisdiction. A later letter from the Assistant Commissioner was treated only as a reminder that the assessee should be given an opportunity to explain the material, not as adverse reliance on undisclosed evidence. en-us Thu, 03 Aug 2006 00:00:00 +0530 Sat, 05 Apr 2014 17:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163637 Section 9(3)(a)(iv) permits the first appellate authority to call for inquiry and obtain a verification report, and that power does not exclude the separate power under section 9(3)(a)(iii) to set aside an assessment and remand the matter for fresh assessment. Where the assessee had not appeared before the assessing authority or produced books of account and purchase details, and the ex parte assessments were challenged for alleged lack of service and opportunity, a remand directing fresh inquiry was within jurisdiction. A later letter from the Assistant Commissioner was treated only as a reminder that the assessee should be given an opportunity to explain the material, not as adverse reliance on undisclosed evidence. Case-Laws VAT and Sales Tax Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163637