https://www.taxtmi.com/caselaws?id=395743 Penalty orders made after a purported appellate remand were invalid because the assessing authority did not give the assessee a meaningful opportunity to participate in the fresh enquiry. The appellate directions required detailed verification of books of account and examination of named persons, so witness examination was a substantive step, not a formality. Recording statements behind the assessee's back, without supplying them and without allowing effective production of books or participation, breached natural justice and left the factual basis of the reassessment unsustainable. The orders were therefore set aside and the matter remitted for reconsideration in conformity with the appellate instructions after giving a real opportunity of hearing. en-us Thu, 04 Jun 2020 00:00:00 +0530 Fri, 05 Jun 2020 09:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395743 Penalty orders made after a purported appellate remand were invalid because the assessing authority did not give the assessee a meaningful opportunity to participate in the fresh enquiry. The appellate directions required detailed verification of books of account and examination of named persons, so witness examination was a substantive step, not a formality. Recording statements behind the assessee's back, without supplying them and without allowing effective production of books or participation, breached natural justice and left the factual basis of the reassessment unsustainable. The orders were therefore set aside and the matter remitted for reconsideration in conformity with the appellate instructions after giving a real opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 04 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395743