https://www.taxtmi.com/caselaws?id=436136 Where reassessment is founded on third-party material, the assessee must be given a fair and reasonable opportunity to inspect the documents, seek adequate time, file effective objections and, where legally permissible, request cross-examination before the proceedings are concluded. Denial of a meaningful opportunity to respond to late-supplied material can amount to procedural unfairness affecting the reassessment. On the facts described, the reassessment orders were quashed and the matter restored for reconsideration with opportunity to file detailed objections and seek cross-examination if permitted in law. en-us Fri, 24 Mar 2023 00:00:00 +0530 Thu, 06 Apr 2023 08:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436136 Where reassessment is founded on third-party material, the assessee must be given a fair and reasonable opportunity to inspect the documents, seek adequate time, file effective objections and, where legally permissible, request cross-examination before the proceedings are concluded. Denial of a meaningful opportunity to respond to late-supplied material can amount to procedural unfairness affecting the reassessment. On the facts described, the reassessment orders were quashed and the matter restored for reconsideration with opportunity to file detailed objections and seek cross-examination if permitted in law. Case-Laws VAT and Sales Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436136