Court Rules on Invalid Assessment Orders Due to Lack of Material Evidence; Violates Natural Justice Principles.

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....Validity of assessment orders - allegation that the dealers, from whom the petitioner has purchased the goods, are not existing/fictitious - Since this material forms part of the impugned order, we are of the view that the assessing authority ought to have furnished the said material enabling the petitioner to make a representation or produce any material contra to the same, to substantiate his plea. Non-furnishing of the same, would be violation of principles of natural justice. - HC....