https://www.taxtmi.com/caselaws?id=335175 An ex parte tax assessment was quashed because the assessee was not given a meaningful opportunity to produce books of account and supporting documents before finalisation. The High Court noted that the assessee had sought time due to the authorised representative's hospitalisation, yet the explanation was not adequately considered and the resulting liability was substantial. The assessment proceedings were restored, with directions that one effective opportunity be given to the assessee to appear and comply with the required deposit and production conditions before reassessment. en-us Wed, 14 Sep 2016 00:00:00 +0530 Mon, 28 Nov 2016 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335175 An ex parte tax assessment was quashed because the assessee was not given a meaningful opportunity to produce books of account and supporting documents before finalisation. The High Court noted that the assessee had sought time due to the authorised representative's hospitalisation, yet the explanation was not adequately considered and the resulting liability was substantial. The assessment proceedings were restored, with directions that one effective opportunity be given to the assessee to appear and comply with the required deposit and production conditions before reassessment. Case-Laws VAT and Sales Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335175