https://www.taxtmi.com/caselaws?id=336239 Reassessment additions based only on third-party books and information cannot be sustained where the assessee is not furnished the underlying material and is denied an opportunity to rebut it or cross-examine the persons concerned. The text states that, in the absence of independent corroboration and fair disclosure of the relied-upon material, reliance on third-party records gathered behind the assessee's back offends fair procedure. On that basis, such additions are not supportable and the matter is resolved in favour of the assessee and against the Revenue. en-us Wed, 16 Nov 2016 00:00:00 +0530 Mon, 19 Dec 2016 09:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336239 Reassessment additions based only on third-party books and information cannot be sustained where the assessee is not furnished the underlying material and is denied an opportunity to rebut it or cross-examine the persons concerned. The text states that, in the absence of independent corroboration and fair disclosure of the relied-upon material, reliance on third-party records gathered behind the assessee's back offends fair procedure. On that basis, such additions are not supportable and the matter is resolved in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336239