https://www.taxtmi.com/caselaws?id=25202 The revisional order was found unsustainable because it failed to deal with the assessee's vital contention that the medical certificate explaining non-appearance had been wrongly rejected. That omission went to the merits of the revision, since the certificate was relied on to show sufficient cause for absence in the ex parte assessment proceedings. The matter therefore required remand for fresh decision in accordance with law. en-us Mon, 12 Oct 1987 00:00:00 +0530 Wed, 27 Jan 2010 11:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25202 The revisional order was found unsustainable because it failed to deal with the assessee's vital contention that the medical certificate explaining non-appearance had been wrongly rejected. That omission went to the merits of the revision, since the certificate was relied on to show sufficient cause for absence in the ex parte assessment proceedings. The matter therefore required remand for fresh decision in accordance with law. Case-Laws Income Tax Mon, 12 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25202