https://www.taxtmi.com/caselaws?id=163867 Reassessment based on statements and material gathered during investigation cannot be sustained where the assessee is denied effective cross-examination of the witnesses relied upon. Mere issuance or service of summons does not cure the defect if the witnesses do not appear, and their non-appearance cannot be used against the assessee. Reliance on such disputed material without cross-examination offends fair play and the principles of natural justice. Reassessment may still proceed on other legally sufficient material, but the revisional order could not stand to the extent it affirmed the reassessment on the impugned statements, and the matter was remanded for fresh decision in accordance with law. en-us Tue, 29 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163867 Reassessment based on statements and material gathered during investigation cannot be sustained where the assessee is denied effective cross-examination of the witnesses relied upon. Mere issuance or service of summons does not cure the defect if the witnesses do not appear, and their non-appearance cannot be used against the assessee. Reliance on such disputed material without cross-examination offends fair play and the principles of natural justice. Reassessment may still proceed on other legally sufficient material, but the revisional order could not stand to the extent it affirmed the reassessment on the impugned statements, and the matter was remanded for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163867