https://www.taxtmi.com/caselaws?id=288293 Fairness in tax revision proceedings required the assessing authority to disclose the seller names and particulars relied upon in the revision notices. Because the proposed additions were based on cross-verification and alleged non-reporting by identified sellers, withholding those details would deprive the assessee of an effective opportunity to respond. The assessment orders were set aside, and the matter was remitted for fresh consideration after furnishing the seller particulars, receiving a fresh reply, and deciding the issues independently on merits in accordance with law. en-us Wed, 08 Jul 2015 00:00:00 +0530 Sat, 30 May 2020 11:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288293 Fairness in tax revision proceedings required the assessing authority to disclose the seller names and particulars relied upon in the revision notices. Because the proposed additions were based on cross-verification and alleged non-reporting by identified sellers, withholding those details would deprive the assessee of an effective opportunity to respond. The assessment orders were set aside, and the matter was remitted for fresh consideration after furnishing the seller particulars, receiving a fresh reply, and deciding the issues independently on merits in accordance with law. Case-Laws VAT and Sales Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288293