https://www.taxtmi.com/caselaws?id=258366 An assessment founded entirely on an adverse investigative report cannot be sustained unless the assessee is supplied a copy of that material and given a fair opportunity to rebut it. The Court found that the best judgment assessment was made on the basis of the SIB report without considering the books of account produced by the assessee, contrary to natural justice. The assessment order, appellate order and Tribunal order were therefore set aside, and the matter was remitted for fresh assessment after supplying the SIB report and allowing a reply. en-us Fri, 01 Aug 2014 00:00:00 +0530 Tue, 07 Apr 2015 06:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258366 An assessment founded entirely on an adverse investigative report cannot be sustained unless the assessee is supplied a copy of that material and given a fair opportunity to rebut it. The Court found that the best judgment assessment was made on the basis of the SIB report without considering the books of account produced by the assessee, contrary to natural justice. The assessment order, appellate order and Tribunal order were therefore set aside, and the matter was remitted for fresh assessment after supplying the SIB report and allowing a reply. Case-Laws VAT and Sales Tax Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258366