https://www.taxtmi.com/caselaws?id=251592 A revision of assessment based on an uncommunicated deviation proposal was held unsustainable because the assessee was not furnished the adverse material relied on by the assessing authority before finalisation. Fairness required disclosure of that material and an effective opportunity to rebut it, including a personal hearing. The availability of an appellate remedy did not cure the breach of natural justice. The assessment revision was therefore set aside and the matter remitted for fresh consideration after supplying the deviation proposal and hearing objections. en-us Thu, 17 Jul 2014 00:00:00 +0530 Fri, 19 Sep 2014 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251592 A revision of assessment based on an uncommunicated deviation proposal was held unsustainable because the assessee was not furnished the adverse material relied on by the assessing authority before finalisation. Fairness required disclosure of that material and an effective opportunity to rebut it, including a personal hearing. The availability of an appellate remedy did not cure the breach of natural justice. The assessment revision was therefore set aside and the matter remitted for fresh consideration after supplying the deviation proposal and hearing objections. Case-Laws VAT and Sales Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251592