https://www.taxtmi.com/caselaws?id=456339 The statutory scheme did not bar a duly authorised officer who had conducted inspection from making the reassessment, and the bias and natural justice challenge failed because no definite evidence supported the allegation, opportunities to produce documents had been given, and the objection was raised late. The appellate authority, however, was required to expressly decide the request for additional documents by a reasoned order and, if allowed, consider their effect while disposing of the appeal on merits. Because the appellate order did not show any real adjudication on the additional evidence, it was unsustainable and required reconsideration at the first appellate stage. en-us Fri, 11 Feb 2022 00:00:00 +0530 Wed, 17 Jul 2024 20:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456339 The statutory scheme did not bar a duly authorised officer who had conducted inspection from making the reassessment, and the bias and natural justice challenge failed because no definite evidence supported the allegation, opportunities to produce documents had been given, and the objection was raised late. The appellate authority, however, was required to expressly decide the request for additional documents by a reasoned order and, if allowed, consider their effect while disposing of the appeal on merits. Because the appellate order did not show any real adjudication on the additional evidence, it was unsustainable and required reconsideration at the first appellate stage. Case-Laws VAT and Sales Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456339