https://www.taxtmi.com/caselaws?id=390126 Assessment based on third-party statements and departmental material could not be sustained where the assessee was not furnished the relied-upon material and was denied a meaningful opportunity to rebut it or seek cross-examination. In such circumstances, reliance on adverse evidence without complying with minimum fairness requirements breached natural justice. The assessment orders were therefore set aside, and the matter was remitted for fresh assessment after supply of the material, personal hearing, and cross-examination where sought. en-us Thu, 21 Nov 2019 00:00:00 +0530 Tue, 24 Dec 2019 09:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390126 Assessment based on third-party statements and departmental material could not be sustained where the assessee was not furnished the relied-upon material and was denied a meaningful opportunity to rebut it or seek cross-examination. In such circumstances, reliance on adverse evidence without complying with minimum fairness requirements breached natural justice. The assessment orders were therefore set aside, and the matter was remitted for fresh assessment after supply of the material, personal hearing, and cross-examination where sought. Case-Laws VAT and Sales Tax Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390126