https://www.taxtmi.com/caselaws?id=791740 Where reassessment is based on information, ledger material, or prior enquiry records in the Department's possession, those materials must be supplied to the assessee for an effective rebuttal. Mere confrontation during assessment is insufficient if copies are withheld and no meaningful opportunity to respond is given. Because the additions rested on undisclosed material, the defect was held to go to the root of the reassessment and to breach audi alteram partem. The reassessment order was quashed as arbitrary, bad in law, and legally unsustainable. en-us Tue, 28 Apr 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791740 Where reassessment is based on information, ledger material, or prior enquiry records in the Department's possession, those materials must be supplied to the assessee for an effective rebuttal. Mere confrontation during assessment is insufficient if copies are withheld and no meaningful opportunity to respond is given. Because the additions rested on undisclosed material, the defect was held to go to the root of the reassessment and to breach audi alteram partem. The reassessment order was quashed as arbitrary, bad in law, and legally unsustainable. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791740