https://www.taxtmi.com/caselaws?id=330257 Assessment orders based on alleged sales suppression were set aside because the assessee had not been given a proper opportunity to produce records rebutting the allegation. The Court held that the assessing authority must decide the matter independently on the materials before it, and that an explanation could not be rejected merely because higher turnover had been shown for income tax purposes. Fresh consideration was directed after personal hearing and receipt of the documents relied on by the assessee, so that the actual sales position could be examined on record. en-us Tue, 14 Jun 2016 00:00:00 +0530 Thu, 21 Jul 2016 10:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330257 Assessment orders based on alleged sales suppression were set aside because the assessee had not been given a proper opportunity to produce records rebutting the allegation. The Court held that the assessing authority must decide the matter independently on the materials before it, and that an explanation could not be rejected merely because higher turnover had been shown for income tax purposes. Fresh consideration was directed after personal hearing and receipt of the documents relied on by the assessee, so that the actual sales position could be examined on record. Case-Laws VAT and Sales Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330257