https://www.taxtmi.com/caselaws?id=333540 An assessment based on third-party statements and records cannot be sustained when the assessee is not furnished the relied-upon material and is denied an opportunity to cross-examine the persons whose statements are used against it. The court held that such adverse material must be disclosed and the assessee must be allowed a fair chance to test and rebut it, especially where the request for disclosure and cross-examination is raised in objections before finalisation. On that ground, the assessment was vitiated for breach of natural justice, the writ petition succeeded, the assessment order was set aside, and the matter was remitted for fresh consideration after supplying the materials and permitting cross-examination. en-us Mon, 03 Oct 2016 00:00:00 +0530 Wed, 28 Mar 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333540 An assessment based on third-party statements and records cannot be sustained when the assessee is not furnished the relied-upon material and is denied an opportunity to cross-examine the persons whose statements are used against it. The court held that such adverse material must be disclosed and the assessee must be allowed a fair chance to test and rebut it, especially where the request for disclosure and cross-examination is raised in objections before finalisation. On that ground, the assessment was vitiated for breach of natural justice, the writ petition succeeded, the assessment order was set aside, and the matter was remitted for fresh consideration after supplying the materials and permitting cross-examination. Case-Laws VAT and Sales Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333540