https://www.taxtmi.com/caselaws?id=163677 The Gauhati HC held that the assessments could not be invalidated on a bare plea of breach of natural justice or absence of reasonable opportunity. The record showed seizure of documents in the proprietor's presence, issuance of show-cause notice, a reply by the assessee, and participation in the proceedings; the assessment was therefore not made behind the assessee's back or without material. The Court also accepted that the appellate authority was justified in sustaining the additions based on the seized books and the Inspector's report, and rejected the contention that the invoked provisions assisted the assessee on the facts. The writ petition was dismissed and the assessment orders were confirmed. en-us Tue, 09 Oct 2007 00:00:00 +0530 Sun, 21 Dec 2014 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163677 The Gauhati HC held that the assessments could not be invalidated on a bare plea of breach of natural justice or absence of reasonable opportunity. The record showed seizure of documents in the proprietor's presence, issuance of show-cause notice, a reply by the assessee, and participation in the proceedings; the assessment was therefore not made behind the assessee's back or without material. The Court also accepted that the appellate authority was justified in sustaining the additions based on the seized books and the Inspector's report, and rejected the contention that the invoked provisions assisted the assessee on the facts. The writ petition was dismissed and the assessment orders were confirmed. Case-Laws VAT and Sales Tax Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163677