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    <title>2021 (12) TMI 167 - PATNA HIGH COURT</title>
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    <description>The court quashed the impugned ex parte order issued by the Assistant Commissioner, citing a lack of fair hearing and insufficient reasons. The petitioner was directed to deposit a percentage of the total amount, cooperate in proceedings, and the Assessing Authority was instructed to decide the case on merits with a fair hearing. The petitioner&#039;s bank account(s) were to be unfrozen, no coercive steps taken during the case, and proceedings were to be expedited digitally. The judgment refrained from expressing opinions on merits, encouraged prompt handling of future remedies, and disposed of interlocutory applications.</description>
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    <pubDate>Thu, 08 Jul 2021 00:00:00 +0530</pubDate>
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      <description>The court quashed the impugned ex parte order issued by the Assistant Commissioner, citing a lack of fair hearing and insufficient reasons. The petitioner was directed to deposit a percentage of the total amount, cooperate in proceedings, and the Assessing Authority was instructed to decide the case on merits with a fair hearing. The petitioner&#039;s bank account(s) were to be unfrozen, no coercive steps taken during the case, and proceedings were to be expedited digitally. The judgment refrained from expressing opinions on merits, encouraged prompt handling of future remedies, and disposed of interlocutory applications.</description>
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