https://www.taxtmi.com/caselaws?id=460482 A revisional order under section 263 was not sustainable where the assessee was proceeded against ex parte without being given due and reasonable opportunity of hearing. The record indicated that compliance was required within a short time, while the assessee explained inability to produce material because of illness caused by coronavirus infection, supported by a medical report. The opportunity afforded was treated as inadequate for a fair defence, so the ex parte revisional order was set aside and the matter was restored to the revisional authority for fresh adjudication after proper hearing. en-us Mon, 20 Dec 2021 00:00:00 +0530 Tue, 28 Jan 2025 13:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460482 A revisional order under section 263 was not sustainable where the assessee was proceeded against ex parte without being given due and reasonable opportunity of hearing. The record indicated that compliance was required within a short time, while the assessee explained inability to produce material because of illness caused by coronavirus infection, supported by a medical report. The opportunity afforded was treated as inadequate for a fair defence, so the ex parte revisional order was set aside and the matter was restored to the revisional authority for fresh adjudication after proper hearing. Case-Laws Income Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460482