https://www.taxtmi.com/caselaws?id=28060 Section 230(1) of the Income-tax Act, 1961 is described as requiring subjective satisfaction based on objective material, and prolonged absence from India, unsuccessful attempts to secure the assessee's presence, ex parte assessments, extradition steps, and delayed return were treated as sufficient material for that opinion. The text also states that prior notice before forming the opinion was not mandatory because it would undermine the statutory purpose, while a post-decisional opportunity to represent could satisfy natural justice. Objections based on alleged absence of assets, minor variations in quantified arrears, and an earlier passport-related communication were treated as premature or ineffective, and the impugned notice was sustained subject to representation rights. en-us Tue, 13 Sep 1983 00:00:00 +0530 Wed, 17 Feb 2010 17:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28060 Section 230(1) of the Income-tax Act, 1961 is described as requiring subjective satisfaction based on objective material, and prolonged absence from India, unsuccessful attempts to secure the assessee's presence, ex parte assessments, extradition steps, and delayed return were treated as sufficient material for that opinion. The text also states that prior notice before forming the opinion was not mandatory because it would undermine the statutory purpose, while a post-decisional opportunity to represent could satisfy natural justice. Objections based on alleged absence of assets, minor variations in quantified arrears, and an earlier passport-related communication were treated as premature or ineffective, and the impugned notice was sustained subject to representation rights. Case-Laws Income Tax Tue, 13 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28060