https://www.taxtmi.com/caselaws?id=306853 Assessment orders were set aside for breach of natural justice where the assessee was denied a reasonable opportunity of hearing and was not supplied the material relied upon, including documents and assumptions used for market price and comparable sales. The court treated the fairness of the procedure as determinative, rather than examining the valuation merits in detail. As the audi alteram partem rule was not observed, the assessments could not stand and were remanded to the Assessing Officer for fresh adjudication after disclosure of the relied-upon records and grant of hearing. en-us Wed, 01 May 2013 00:00:00 +0530 Thu, 02 Mar 2023 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306853 Assessment orders were set aside for breach of natural justice where the assessee was denied a reasonable opportunity of hearing and was not supplied the material relied upon, including documents and assumptions used for market price and comparable sales. The court treated the fairness of the procedure as determinative, rather than examining the valuation merits in detail. As the audi alteram partem rule was not observed, the assessments could not stand and were remanded to the Assessing Officer for fresh adjudication after disclosure of the relied-upon records and grant of hearing. Case-Laws VAT and Sales Tax Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306853