https://www.taxtmi.com/caselaws?id=382353 In a mismatch-based reassessment, the assessing authority must verify the purchase and sale particulars with reference to all materials furnished by the assessee and cannot rely on a truncated set of enclosures. Where the assessee had filed seven seller-wise sale statements in reply to the notice, but the reassessment order addressed only one and gave no indication that the remaining six were considered, the order was procedurally defective. The revised assessment was therefore set aside and the matter remitted for fresh consideration of all relevant enclosures in accordance with law. en-us Tue, 18 Jun 2019 00:00:00 +0530 Tue, 02 Jul 2019 06:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382353 In a mismatch-based reassessment, the assessing authority must verify the purchase and sale particulars with reference to all materials furnished by the assessee and cannot rely on a truncated set of enclosures. Where the assessee had filed seven seller-wise sale statements in reply to the notice, but the reassessment order addressed only one and gave no indication that the remaining six were considered, the order was procedurally defective. The revised assessment was therefore set aside and the matter remitted for fresh consideration of all relevant enclosures in accordance with law. Case-Laws VAT and Sales Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382353