https://www.taxtmi.com/caselaws?id=785290 Assessment and demand proceedings based on aggregate import data were quashed for violating natural justice because the taxpayer was not given the detailed CBEC data, underlying documents, or an effective opportunity to reconcile the alleged discrepancy. Additions under Sections 69/69A could not rest on undisclosed material, particularly where the notices contained only aggregate figures and the assessment did not address the taxpayer's submissions in a speaking order. Fresh assessment proceedings require a show cause notice identifying the proposed legal basis, disclosure of the detailed import-data break-up and supporting information, adequate time to respond, a personal hearing, prior notice before reliance on any decision, and a reasoned order. en-us Tue, 13 Jan 2026 00:00:00 +0530 Tue, 22 Sep 2026 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785290 Assessment and demand proceedings based on aggregate import data were quashed for violating natural justice because the taxpayer was not given the detailed CBEC data, underlying documents, or an effective opportunity to reconcile the alleged discrepancy. Additions under Sections 69/69A could not rest on undisclosed material, particularly where the notices contained only aggregate figures and the assessment did not address the taxpayer's submissions in a speaking order. Fresh assessment proceedings require a show cause notice identifying the proposed legal basis, disclosure of the detailed import-data break-up and supporting information, adequate time to respond, a personal hearing, prior notice before reliance on any decision, and a reasoned order. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785290