https://www.taxtmi.com/caselaws?id=40583 Appellate and revisional authorities must furnish an assessee with subordinate reports obtained and relied upon in deciding an appeal or revision. The authorities cannot unilaterally treat such material as merely formal or decide prejudice without disclosure, because fairness requires an effective opportunity to meet every document used in the decision-making process. Failure to supply the reports despite request amounted to breach of natural justice, rendering the orders liable to be set aside in favour of the assessee. en-us Mon, 23 Feb 1976 00:00:00 +0530 Mon, 10 May 2010 18:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40583 Appellate and revisional authorities must furnish an assessee with subordinate reports obtained and relied upon in deciding an appeal or revision. The authorities cannot unilaterally treat such material as merely formal or decide prejudice without disclosure, because fairness requires an effective opportunity to meet every document used in the decision-making process. Failure to supply the reports despite request amounted to breach of natural justice, rendering the orders liable to be set aside in favour of the assessee. Case-Laws Central Excise Mon, 23 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40583