https://www.taxtmi.com/caselaws?id=69417 Ex parte assessments were found untenable where the assessee was not given adequate opportunity of hearing. The Tribunal noted that sufficient time had not been allowed after the assessee returned to India to prepare and file the returns, and that the representative could not furnish the required information earlier. The refusal to grant further time was treated as a denial of natural justice. The assessments were set aside and the matter was remitted to the assessing authority for fresh assessments after giving the assessee an effective opportunity to be heard. en-us Fri, 29 Dec 1989 00:00:00 +0530 Wed, 06 Apr 2011 16:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69417 Ex parte assessments were found untenable where the assessee was not given adequate opportunity of hearing. The Tribunal noted that sufficient time had not been allowed after the assessee returned to India to prepare and file the returns, and that the representative could not furnish the required information earlier. The refusal to grant further time was treated as a denial of natural justice. The assessments were set aside and the matter was remitted to the assessing authority for fresh assessments after giving the assessee an effective opportunity to be heard. Case-Laws Income Tax Fri, 29 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69417