https://www.taxtmi.com/caselaws?id=168455 The Court directed the respondents to refrain from proceeding with provisional assessment unless the report by Deputy Commissioner (S.I.B.) was supplied to the petitioner. If the report was not to be relied upon, the assessment could proceed after informing the petitioner. The Court emphasized the importance of disclosing adverse material to the petitioner and the right of the affected party to know and respond to such material. It found no valid reason to withhold the report if it was to be used in the assessment, stressing the need for accurate understanding and communication of the content. en-us Wed, 02 Jan 2008 00:00:00 +0530 Tue, 03 Mar 2015 14:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168455 The Court directed the respondents to refrain from proceeding with provisional assessment unless the report by Deputy Commissioner (S.I.B.) was supplied to the petitioner. If the report was not to be relied upon, the assessment could proceed after informing the petitioner. The Court emphasized the importance of disclosing adverse material to the petitioner and the right of the affected party to know and respond to such material. It found no valid reason to withhold the report if it was to be used in the assessment, stressing the need for accurate understanding and communication of the content. Case-Laws Indian Laws Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168455