https://www.taxtmi.com/caselaws?id=167703 A suo motu revisional assessment order cannot be sustained where the material relied on to initiate revision is not disclosed to the assessee. The authority relied on an alleged declaration, but it was neither annexed to the notice nor produced before the HC, and no departmental reply was filed. As the assessee was denied an effective opportunity to meet the basis of revision, the Court held that the order was inconsistent with fair procedure and set it aside. Fresh proceedings were left open to the revisional authority, subject to due opportunity to the assessee. en-us Mon, 07 Jan 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167703 A suo motu revisional assessment order cannot be sustained where the material relied on to initiate revision is not disclosed to the assessee. The authority relied on an alleged declaration, but it was neither annexed to the notice nor produced before the HC, and no departmental reply was filed. As the assessee was denied an effective opportunity to meet the basis of revision, the Court held that the order was inconsistent with fair procedure and set it aside. Fresh proceedings were left open to the revisional authority, subject to due opportunity to the assessee. Case-Laws VAT and Sales Tax Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167703