https://www.taxtmi.com/caselaws?id=376487 A fair revision inquiry requires disclosure of the materials relied on by the department and a real opportunity to test them. Where the assessee disputed alleged purchases and said he lacked access to the old records and did not know the supposed sellers, the Court held that the assessee was entitled to the relied-on records, issuance of summons to the third-party sellers, cross-examination of those witnesses, and a personal hearing before finalisation. The Court also recognised the need for a detailed inquiry and for the assessee to file final objections before the final order is passed. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 11 Mar 2019 06:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376487 A fair revision inquiry requires disclosure of the materials relied on by the department and a real opportunity to test them. Where the assessee disputed alleged purchases and said he lacked access to the old records and did not know the supposed sellers, the Court held that the assessee was entitled to the relied-on records, issuance of summons to the third-party sellers, cross-examination of those witnesses, and a personal hearing before finalisation. The Court also recognised the need for a detailed inquiry and for the assessee to file final objections before the final order is passed. Case-Laws VAT and Sales Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376487