https://www.taxtmi.com/caselaws?id=378846 A best judgment assessment under section 144 was completed ex parte after non-compliance with notices, and the appellate order had confirmed the addition based on bank cash deposits. The Tribunal accepted that the assessee had produced medical and supporting material and stated that the relevant evidence could be substantiated by the legal heir. The matter was remitted for de novo adjudication so the assessing authority could examine the evidence and grant an effective opportunity of hearing. The principle applied is that where relevant material was not considered because of inability to comply and a plausible cause is shown, fresh consideration is warranted. en-us Wed, 03 Apr 2019 00:00:00 +0530 Mon, 22 Apr 2019 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378846 A best judgment assessment under section 144 was completed ex parte after non-compliance with notices, and the appellate order had confirmed the addition based on bank cash deposits. The Tribunal accepted that the assessee had produced medical and supporting material and stated that the relevant evidence could be substantiated by the legal heir. The matter was remitted for de novo adjudication so the assessing authority could examine the evidence and grant an effective opportunity of hearing. The principle applied is that where relevant material was not considered because of inability to comply and a plausible cause is shown, fresh consideration is warranted. Case-Laws Income Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378846