https://www.taxtmi.com/caselaws?id=7089 Section 142(3) requires that material gathered in enquiry and proposed for use in assessment be disclosed to the assessee, reflecting the rule of natural justice. Where gross profit was estimated by relying on comparable cases, the particulars of those comparables formed material relevant to the assessment. Failure to furnish those details deprived the assessee of a meaningful opportunity to be heard. The assessment under section 143(3) was therefore vitiated for breach of section 142(3). en-us Wed, 06 Sep 1967 00:00:00 +0530 Sun, 08 Feb 2009 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7089 Section 142(3) requires that material gathered in enquiry and proposed for use in assessment be disclosed to the assessee, reflecting the rule of natural justice. Where gross profit was estimated by relying on comparable cases, the particulars of those comparables formed material relevant to the assessment. Failure to furnish those details deprived the assessee of a meaningful opportunity to be heard. The assessment under section 143(3) was therefore vitiated for breach of section 142(3). Case-Laws Income Tax Wed, 06 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7089