https://www.taxtmi.com/caselaws?id=767711 Taxpayers remain bound by returns, turnover figures and refund claims filed in their name through a tax consultant acting as agent, particularly where the resulting benefit would accrue to them. Available opportunities to produce books of account and relevant evidence must be used; an unsupported claim of denial of natural justice does not invalidate the tax demand. Allegations of bias require foundational facts, while perversity requires a demonstrated finding contrary to evidence or unsupported by the record. On these principles, the challenge to the tax demand failed and the demand remained 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 Taxpayers remain bound by returns, turnover figures and refund claims filed in their name through a tax consultant acting as agent, particularly where the resulting benefit would accrue to them. Available opportunities to produce books of account and relevant evidence must be used; an unsupported claim of denial of natural justice does not invalidate the tax demand. Allegations of bias require foundational facts, while perversity requires a demonstrated finding contrary to evidence or unsupported by the record. On these principles, the challenge to the tax demand failed and the demand remained undisturbed. Case-Laws VAT / Sales Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767711