https://www.taxtmi.com/caselaws?id=264619 Assessment completed ex parte under section 144 and penalty additions under sections 271(1)(b) and 271(1)(c) were found to have been sustained without full consideration of the assessee's clarifications or proper speaking reasons. Emphasising substantial justice and the need for a fair opportunity of hearing, the matter was restored to the Assessing Officer for fresh adjudication. The assessee was to be given due opportunity to present its case, and the assessment as well as penalty issues were to be reconsidered afresh on that basis. en-us Wed, 02 Sep 2015 00:00:00 +0530 Tue, 29 Sep 2015 08:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264619 Assessment completed ex parte under section 144 and penalty additions under sections 271(1)(b) and 271(1)(c) were found to have been sustained without full consideration of the assessee's clarifications or proper speaking reasons. Emphasising substantial justice and the need for a fair opportunity of hearing, the matter was restored to the Assessing Officer for fresh adjudication. The assessee was to be given due opportunity to present its case, and the assessment as well as penalty issues were to be reconsidered afresh on that basis. Case-Laws Income Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264619