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Issues Involved:
1. Failure to supply report by Deputy Commissioner (S.I.B.) for provisional assessment proceedings. Summary: The petitioner alleged that despite participating in proceedings and producing accounts, the report by Deputy Commissioner (S.I.B.) was not supplied for provisional assessment. The petitioner sought to restrain the assessment proceedings until the report was provided. The Court considered the possibility of the report being relied upon in the assessment proceedings, emphasizing the importance of disclosing adverse material to the petitioner as per principles of natural justice. Citing legal precedents, the Court highlighted the right of the affected party to know and respond to the material being used against them. While acknowledging the confidentiality claim by the Assessing Authority, the Court found no valid reason to withhold the report from the petitioner if it was to be used in the assessment. The communication of adverse inferences to the petitioner was deemed insufficient, emphasizing the need for the original report to ensure accurate understanding and communication of the content. Ultimately, the Court directed the respondents to refrain from proceeding with the provisional assessment unless the report of the Deputy Commissioner (S.I.B.) was supplied to the petitioner, clarifying that if the report was not to be relied upon, the assessment could continue after informing the petitioner accordingly.
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