https://www.taxtmi.com/caselaws?id=788964 Reassessment based on third-party material alleged to show suppression of sales could not be sustained where the underlying data, statements and related records were not furnished to the assessee. Because the Revenue relied on material that was never confronted, the basis of the addition remained untested and the assessee was denied a fair opportunity to respond, amounting to a breach of natural justice. Following the assessee's earlier case on identical facts, the reassessment proceedings were held vitiated for non-confrontation of the relied-upon material, and the additions were deleted. en-us Tue, 24 Feb 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788964 Reassessment based on third-party material alleged to show suppression of sales could not be sustained where the underlying data, statements and related records were not furnished to the assessee. Because the Revenue relied on material that was never confronted, the basis of the addition remained untested and the assessee was denied a fair opportunity to respond, amounting to a breach of natural justice. Following the assessee's earlier case on identical facts, the reassessment proceedings were held vitiated for non-confrontation of the relied-upon material, and the additions were deleted. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788964