https://www.taxtmi.com/caselaws?id=357339 An assessment based on third-party statements cannot be sustained unless the assessee is given a meaningful chance to meet that material, including cross-examination where requested. The assessment order must also show application of mind by addressing the assessee's objections and recording reasons for rejecting them; a bare conclusion is insufficient. On the facts described, the absence of reasons, the reliance on undisclosed adverse material, and the denial of cross-examination vitiated the assessment. The proper course in such a situation is to set aside the assessment and restore the matter for fresh consideration after giving adequate opportunity and examining the record afresh. en-us Tue, 05 Sep 2017 00:00:00 +0530 Thu, 22 Mar 2018 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357339 An assessment based on third-party statements cannot be sustained unless the assessee is given a meaningful chance to meet that material, including cross-examination where requested. The assessment order must also show application of mind by addressing the assessee's objections and recording reasons for rejecting them; a bare conclusion is insufficient. On the facts described, the absence of reasons, the reliance on undisclosed adverse material, and the denial of cross-examination vitiated the assessment. The proper course in such a situation is to set aside the assessment and restore the matter for fresh consideration after giving adequate opportunity and examining the record afresh. Case-Laws VAT and Sales Tax Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357339