https://www.taxtmi.com/caselaws?id=166508 An adjudicating authority must decide on the evidence and contentions actually placed before it and cannot rely on undisclosed material or ignore relevant material on record. Here, the assessment and appellate findings were based on material collected behind the assessee's back, not supplied or confronted for explanation, while the appellate authority failed to deal independently with the assessee's objections and recorded inconsistent conclusions. The Tribunal also relied on vague references to unspecified "specific instances" and treated the assessee's alleged silence as decisive without verifying disclosure of the adverse material. The Tribunal's order was therefore vitiated by non-application of mind, quashed, and the matter was remitted for fresh decision after hearing the parties. en-us Fri, 10 Dec 2010 00:00:00 +0530 Wed, 01 Oct 2014 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166508 An adjudicating authority must decide on the evidence and contentions actually placed before it and cannot rely on undisclosed material or ignore relevant material on record. Here, the assessment and appellate findings were based on material collected behind the assessee's back, not supplied or confronted for explanation, while the appellate authority failed to deal independently with the assessee's objections and recorded inconsistent conclusions. The Tribunal also relied on vague references to unspecified "specific instances" and treated the assessee's alleged silence as decisive without verifying disclosure of the adverse material. The Tribunal's order was therefore vitiated by non-application of mind, quashed, and the matter was remitted for fresh decision after hearing the parties. Case-Laws VAT and Sales Tax Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166508