https://www.taxtmi.com/caselaws?id=356055 A reassessment based on adverse material gathered from another assessing officer, without furnishing that material to the assessee or allowing an effective rebuttal, was held to violate natural justice. The earlier remand directions required the authority to call for records, consider the assessee's submissions, conduct an enquiry, and pass a fresh order after hearing the assessee. As those directions were not properly followed and the undisclosed material was used against the assessee, the reassessment could not be sustained and was set aside. The matter was remanded for fresh assessment after disclosure of the information and an opportunity to respond. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 24 Feb 2018 08:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356055 A reassessment based on adverse material gathered from another assessing officer, without furnishing that material to the assessee or allowing an effective rebuttal, was held to violate natural justice. The earlier remand directions required the authority to call for records, consider the assessee's submissions, conduct an enquiry, and pass a fresh order after hearing the assessee. As those directions were not properly followed and the undisclosed material was used against the assessee, the reassessment could not be sustained and was set aside. The matter was remanded for fresh assessment after disclosure of the information and an opportunity to respond. Case-Laws VAT and Sales Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356055