https://www.taxtmi.com/caselaws?id=164149 A remand made to address a possible natural justice breach was upheld in principle because the revising authority had relied on material not shown to the assessee, and the remand ensured a fair opportunity to meet that material. However, once the assessee expressly waived the right to receive the inspection report, the Assistant Commissioner's letter and the investigation report, and agreed to proceed on the existing record, the objection to non-supply could no longer be pressed. The remand order was set aside, the revision applications were restored for fresh decision according to law, and the assessee was barred from relying on the non-supply objection. en-us Fri, 07 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164149 A remand made to address a possible natural justice breach was upheld in principle because the revising authority had relied on material not shown to the assessee, and the remand ensured a fair opportunity to meet that material. However, once the assessee expressly waived the right to receive the inspection report, the Assistant Commissioner's letter and the investigation report, and agreed to proceed on the existing record, the objection to non-supply could no longer be pressed. The remand order was set aside, the revision applications were restored for fresh decision according to law, and the assessee was barred from relying on the non-supply objection. Case-Laws VAT and Sales Tax Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164149