https://www.taxtmi.com/caselaws?id=377193 An assessment order cannot be sustained where the assessee specifically disputes the alleged purchase transaction, seeks copies of the documents relied on in the pre-revision proceedings, and the assessing authority proceeds without furnishing that material or meaningfully dealing with the reply. The Madras HC noted that tax assessment proceedings require a fair opportunity to meet the case against the assessee, and failure to supply relied-upon documents and objectively consider the objections amounts to breach of natural justice. On that basis, the assessment order was quashed and the matter remanded for fresh consideration after affording sufficient opportunity. en-us Mon, 11 Mar 2019 00:00:00 +0530 Tue, 26 Mar 2019 06:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377193 An assessment order cannot be sustained where the assessee specifically disputes the alleged purchase transaction, seeks copies of the documents relied on in the pre-revision proceedings, and the assessing authority proceeds without furnishing that material or meaningfully dealing with the reply. The Madras HC noted that tax assessment proceedings require a fair opportunity to meet the case against the assessee, and failure to supply relied-upon documents and objectively consider the objections amounts to breach of natural justice. On that basis, the assessment order was quashed and the matter remanded for fresh consideration after affording sufficient opportunity. Case-Laws VAT and Sales Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377193