High Court Rules: Taxpayer Must Receive All Relevant Materials for Fair Response to Show Cause Notice.

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....Reopening of assessment - non-supply of relevant material - If the assessee is deprived of the relevant material he will not be in a position to submit a comprehensive and befitting reply to the show cause notice. Therefore, non-supply of relevant material, as stated supra, would amount to denial of principles of natural justice. - HC....