https://www.taxtmi.com/caselaws?id=176224 An assessment based on undisclosed departmental material and information gathered behind the assessee's back was held invalid because the assessee was denied a fair opportunity to rebut it. The Court noted that the revenue relied on a letter and other Excise Department information to support the conclusion that the works had been destroyed and that capital expenditure had necessarily been incurred, yet those materials were not supplied despite the assessee's request. That breach of natural justice vitiated the assessment, and the disallowance of revenue expenditure was not justified. en-us Thu, 12 Jun 1958 00:00:00 +0530 Thu, 17 Dec 2015 14:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176224 An assessment based on undisclosed departmental material and information gathered behind the assessee's back was held invalid because the assessee was denied a fair opportunity to rebut it. The Court noted that the revenue relied on a letter and other Excise Department information to support the conclusion that the works had been destroyed and that capital expenditure had necessarily been incurred, yet those materials were not supplied despite the assessee's request. That breach of natural justice vitiated the assessment, and the disallowance of revenue expenditure was not justified. Case-Laws Income Tax Thu, 12 Jun 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176224