https://www.taxtmi.com/caselaws?id=300387 Use of comparative yields derived from other millers without disclosing the basis or particulars denied the assessee a fair opportunity to rebut adverse material; where private or departmental information is relied upon to form an adverse conclusion, the substance or sufficient particulars must be communicated so the assessee can explain or rebut, and reliance on confidential sources does not eliminate that duty. Appellate acceptance of the departmental basis does not cure failure to afford particulars. Outcome: the assessee was not apprised of the basis nor given a reasonable opportunity to rebut, and the petition was allowed with costs. en-us Tue, 10 Feb 1959 00:00:00 +0530 Sat, 29 Jan 2022 15:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300387 Use of comparative yields derived from other millers without disclosing the basis or particulars denied the assessee a fair opportunity to rebut adverse material; where private or departmental information is relied upon to form an adverse conclusion, the substance or sufficient particulars must be communicated so the assessee can explain or rebut, and reliance on confidential sources does not eliminate that duty. Appellate acceptance of the departmental basis does not cure failure to afford particulars. Outcome: the assessee was not apprised of the basis nor given a reasonable opportunity to rebut, and the petition was allowed with costs. Case-Laws Income Tax Tue, 10 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300387