https://www.taxtmi.com/caselaws?id=184277 Where assessment proceeds on the mistaken premise that audited accounts were not filed despite admitted production of the audit report and accounts, non-consideration of the reply and supporting documents amounts to a violation of natural justice and an apparent error in the assessment process. The High Court held that merely allowing a reply is insufficient unless the authority actually examines the material placed before it. In these circumstances, the availability of an alternate statutory appeal did not justify relegating the assessee to that remedy. The assessment orders and the order dismissing the writ petition were unsustainable, and the matter was remanded for fresh consideration of the reply and documents. en-us Wed, 18 Mar 2015 00:00:00 +0530 Mon, 04 Jul 2016 16:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184277 Where assessment proceeds on the mistaken premise that audited accounts were not filed despite admitted production of the audit report and accounts, non-consideration of the reply and supporting documents amounts to a violation of natural justice and an apparent error in the assessment process. The High Court held that merely allowing a reply is insufficient unless the authority actually examines the material placed before it. In these circumstances, the availability of an alternate statutory appeal did not justify relegating the assessee to that remedy. The assessment orders and the order dismissing the writ petition were unsustainable, and the matter was remanded for fresh consideration of the reply and documents. Case-Laws VAT and Sales Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184277