https://www.taxtmi.com/caselaws?id=408397 The court set aside the additions in the assessment order due to the absence of a mechanism for the assessee to respond to data discrepancies. Emphasizing the need for the Department to provide all relevant materials to the assessee before passing an assessment order, the court directed the completion of assessment without delay. Additionally, the court instructed the petitioner to appear before the Assessing Officer with supporting material for a de novo assessment within six weeks. Failure to comply would revive the initial assessment order. The court's decision underscores the importance of upholding natural justice principles in the assessment process. en-us Wed, 07 Apr 2021 00:00:00 +0530 Tue, 08 Jun 2021 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408397 The court set aside the additions in the assessment order due to the absence of a mechanism for the assessee to respond to data discrepancies. Emphasizing the need for the Department to provide all relevant materials to the assessee before passing an assessment order, the court directed the completion of assessment without delay. Additionally, the court instructed the petitioner to appear before the Assessing Officer with supporting material for a de novo assessment within six weeks. Failure to comply would revive the initial assessment order. The court's decision underscores the importance of upholding natural justice principles in the assessment process. Case-Laws VAT and Sales Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408397