https://www.taxtmi.com/caselaws?id=767711 Natural justice was not violated where opportunity had been granted but the assessee failed to produce books of account or other relevant evidence, so the grievance of denial of hearing was unsupported. An assessee also remained bound by returns and refund claims filed in its name through a tax consultant acting as agent, especially where the documents bore the assessee's signatures and the claimed benefit would accrue to it. Allegations of prejudice, bias, or perversity required foundational material and evidence of a finding contrary to record; absent such support, no interference was warranted. The article notes that these principles led to rejection of the challenge and the tax demand order being left undisturbed. en-us Wed, 19 Mar 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767711 Natural justice was not violated where opportunity had been granted but the assessee failed to produce books of account or other relevant evidence, so the grievance of denial of hearing was unsupported. An assessee also remained bound by returns and refund claims filed in its name through a tax consultant acting as agent, especially where the documents bore the assessee's signatures and the claimed benefit would accrue to it. Allegations of prejudice, bias, or perversity required foundational material and evidence of a finding contrary to record; absent such support, no interference was warranted. The article notes that these principles led to rejection of the challenge and the tax demand order being left undisturbed. Case-Laws VAT / Sales Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767711