https://www.taxtmi.com/caselaws?id=198784 Withholding an inspection report and other relied-upon material in reassessment proceedings violates natural justice because a mere oral hearing does not amount to a reasonable opportunity where adverse documentary evidence is used against the assessee. Access to the material proposed to be relied upon is part of effective hearing, and an assessment founded on undisclosed adverse material is unsustainable. The reassessment order was therefore set aside, and the matter was remanded with a direction to furnish the inspection report and other relied-upon documents before completing a fresh assessment after proper hearing. en-us Tue, 18 Apr 2017 00:00:00 +0530 Thu, 08 Feb 2018 21:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198784 Withholding an inspection report and other relied-upon material in reassessment proceedings violates natural justice because a mere oral hearing does not amount to a reasonable opportunity where adverse documentary evidence is used against the assessee. Access to the material proposed to be relied upon is part of effective hearing, and an assessment founded on undisclosed adverse material is unsustainable. The reassessment order was therefore set aside, and the matter was remanded with a direction to furnish the inspection report and other relied-upon documents before completing a fresh assessment after proper hearing. Case-Laws VAT and Sales Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198784