https://www.taxtmi.com/caselaws?id=471607 Natural justice requires an assessee to receive all documents, statements and other material proposed to be relied upon in assessment proceedings where the assessee has specifically requested them. Reliance on undisclosed material denies an effective opportunity to answer allegations and renders the assessment invalid. The assessment must be undertaken afresh only after supplying the relied-upon material, allowing a response and personal hearing, and assigning the matter to a different jurisdictional Assessing Officer. en-us Mon, 18 Dec 2023 00:00:00 +0530 Fri, 11 Sep 2026 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471607 Natural justice requires an assessee to receive all documents, statements and other material proposed to be relied upon in assessment proceedings where the assessee has specifically requested them. Reliance on undisclosed material denies an effective opportunity to answer allegations and renders the assessment invalid. The assessment must be undertaken afresh only after supplying the relied-upon material, allowing a response and personal hearing, and assigning the matter to a different jurisdictional Assessing Officer. Case-Laws Income Tax Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471607