https://www.taxtmi.com/caselaws?id=351936 An administrative rejection of waiver of the assessment procedure was held unsustainable where the assessee's records were lost in an undisputed fire accident, returns had been filed, and tax had been paid. The court found no material to support allegations of suppression or deliberate non-production of documents, and held that the loss of records had to be treated as force majeure. It also noted that the assessment had remained pending for years and that the statutory framework required the Assessing Officer to call for records and complete the assessment. The matter was remanded with directions to waive the assessment procedure, complete the assessments, and grant personal hearing. en-us Fri, 24 Nov 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351936 An administrative rejection of waiver of the assessment procedure was held unsustainable where the assessee's records were lost in an undisputed fire accident, returns had been filed, and tax had been paid. The court found no material to support allegations of suppression or deliberate non-production of documents, and held that the loss of records had to be treated as force majeure. It also noted that the assessment had remained pending for years and that the statutory framework required the Assessing Officer to call for records and complete the assessment. The matter was remanded with directions to waive the assessment procedure, complete the assessments, and grant personal hearing. Case-Laws VAT and Sales Tax Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351936