https://www.taxtmi.com/caselaws?id=402210 A reassessment order that shifts from the ground stated in the revision notice and requires production of certificates without giving adequate opportunity is vitiated by breach of natural justice. The Madras High Court held that the discrepancy between the proposed basis of revision and the final reassessment, together with the assessee's inability to meet the adverse material, made the process unfair. As the assessee was willing to produce the required documents, the assessment had to be set aside and the matter remanded for fresh consideration after due notice and personal hearing. en-us Fri, 20 Nov 2020 00:00:00 +0530 Sat, 26 Dec 2020 10:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402210 A reassessment order that shifts from the ground stated in the revision notice and requires production of certificates without giving adequate opportunity is vitiated by breach of natural justice. The Madras High Court held that the discrepancy between the proposed basis of revision and the final reassessment, together with the assessee's inability to meet the adverse material, made the process unfair. As the assessee was willing to produce the required documents, the assessment had to be set aside and the matter remanded for fresh consideration after due notice and personal hearing. Case-Laws VAT and Sales Tax Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402210