https://www.taxtmi.com/caselaws?id=425839 Reassessment proceedings require the assessing authority to first determine whether it had jurisdiction to initiate the reassessment, because that objection goes to the root of the exercise. The High Court noted that the assessee's jurisdictional objection was not decided by the assessing authority, the first appellate authority or the Tribunal, and directed that it be considered afresh on remand before any further action. It also left open whether third-party material could be relied on without furnishing the material and allowing cross-examination, and whether sufficient material existed to form a reason to believe that turnover had escaped assessment. Those issues are to be examined by the assessing authority on remand, along with subsequent developments relied on by the assessee. en-us Wed, 27 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425839 Reassessment proceedings require the assessing authority to first determine whether it had jurisdiction to initiate the reassessment, because that objection goes to the root of the exercise. The High Court noted that the assessee's jurisdictional objection was not decided by the assessing authority, the first appellate authority or the Tribunal, and directed that it be considered afresh on remand before any further action. It also left open whether third-party material could be relied on without furnishing the material and allowing cross-examination, and whether sufficient material existed to form a reason to believe that turnover had escaped assessment. Those issues are to be examined by the assessing authority on remand, along with subsequent developments relied on by the assessee. Case-Laws VAT and Sales Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425839