https://www.taxtmi.com/caselaws?id=353709 An ex parte first appellate order in search assessment proceedings was set aside because the assessee had not been heard and sought to rely on additional evidence. The Tribunal held that fair adjudication required the matters to be remanded so the first appellate authority could reconsider the additions and disallowances on merits after granting an effective opportunity of hearing and allowing supporting material to be filed. It also noted that additions in search assessments must be examined in light of the search material and the requirements of fair procedure. The appeals were therefore allowed for statistical purposes and remitted for fresh decision. en-us Tue, 05 Dec 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353709 An ex parte first appellate order in search assessment proceedings was set aside because the assessee had not been heard and sought to rely on additional evidence. The Tribunal held that fair adjudication required the matters to be remanded so the first appellate authority could reconsider the additions and disallowances on merits after granting an effective opportunity of hearing and allowing supporting material to be filed. It also noted that additions in search assessments must be examined in light of the search material and the requirements of fair procedure. The appeals were therefore allowed for statistical purposes and remitted for fresh decision. Case-Laws Income Tax Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353709