https://www.taxtmi.com/caselaws?id=334789 An assessment based on a surprise inspection and adverse material cannot be finalised without affording the assessee an effective opportunity to file objections and meet the proposed additions. Where the assessee seeks verification of the purchase materials through summoning alleged sellers and cross-examination, principles of natural justice require that such requests be considered before the order is concluded. The assessment order was set aside and the matter remitted to the assessing authority for a detailed enquiry, including summoning the sellers and permitting cross-examination. en-us Thu, 06 Oct 2016 00:00:00 +0530 Mon, 21 Nov 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334789 An assessment based on a surprise inspection and adverse material cannot be finalised without affording the assessee an effective opportunity to file objections and meet the proposed additions. Where the assessee seeks verification of the purchase materials through summoning alleged sellers and cross-examination, principles of natural justice require that such requests be considered before the order is concluded. The assessment order was set aside and the matter remitted to the assessing authority for a detailed enquiry, including summoning the sellers and permitting cross-examination. Case-Laws VAT and Sales Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334789