Reasonable opportunity must be given to taxpayer to submit evidences impacting tax liability

Nipika Agarwal Proprietress of S.N. Trading Vs Assistant Commissioner of State Tax (Calcutta High Court) No doubt, the revisional authority passed an order assessing the tax liability of the appellant/writ petitioner on May 3, 2021. However, subsequent thereto, the appellant/writ petitioner received the document dated August 25, 2021 which impacts the tax liability of the appellant/writ petitioner. The appellant/writ petitiner is not at all fault in not receiving the document dated August 25, 2021 that the appellant/writ petitioner seeks to place before the revisional authority. It is not a ca...