https://www.taxtmi.com/caselaws?id=791650 An assessment based on search material, a screenshot and other corroborative evidence was vitiated because the assessee was not shown to have received the underlying documents, statements or relied-upon material for rebuttal. The record did not establish that such material had been supplied before adverse conclusions were drawn. A quasi-judicial assessment must afford a fair opportunity to meet the case, and withholding relied-upon material breaches natural justice and renders the proceeding legally unsustainable. The assessment order was therefore liable to be quashed, and the consequential proceedings did not survive. en-us Tue, 12 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791650 An assessment based on search material, a screenshot and other corroborative evidence was vitiated because the assessee was not shown to have received the underlying documents, statements or relied-upon material for rebuttal. The record did not establish that such material had been supplied before adverse conclusions were drawn. A quasi-judicial assessment must afford a fair opportunity to meet the case, and withholding relied-upon material breaches natural justice and renders the proceeding legally unsustainable. The assessment order was therefore liable to be quashed, and the consequential proceedings did not survive. Case-Laws Income Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791650