https://www.taxtmi.com/caselaws?id=16694 The High Court of Kerala ruled in a case involving an ex parte assessment of a non-resident's income. The Tribunal annulled the assessment due to lack of evidence supporting undisclosed personal expenditure. The court held that the Tribunal should have remitted the case for fresh consideration instead of annulling the assessment directly. The court directed the Tribunal to set aside the first appellate authority's order and remit the matter for a new assessment, emphasizing the importance of due process in tax assessments. en-us Fri, 04 Jul 1997 00:00:00 +0530 Wed, 09 Sep 2009 15:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16694 The High Court of Kerala ruled in a case involving an ex parte assessment of a non-resident's income. The Tribunal annulled the assessment due to lack of evidence supporting undisclosed personal expenditure. The court held that the Tribunal should have remitted the case for fresh consideration instead of annulling the assessment directly. The court directed the Tribunal to set aside the first appellate authority's order and remit the matter for a new assessment, emphasizing the importance of due process in tax assessments. Case-Laws Income Tax Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16694