https://www.taxtmi.com/caselaws?id=771278 Ex parte assessment and first appellate orders for assessment years 2010-11 to 2016-17 were set aside where the assessee claimed non-service of notice and stated that books and documents were unavailable because they had been seized in search proceedings. The record showed that both assessment and appellate orders were passed ex parte, and the Revenue raised no serious objection. The matters were restored to the Assessing Officer for de novo assessment in accordance with law, with adequate opportunity of hearing and an opportunity to place the relevant material before the tax authority. en-us Fri, 25 Apr 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771278 Ex parte assessment and first appellate orders for assessment years 2010-11 to 2016-17 were set aside where the assessee claimed non-service of notice and stated that books and documents were unavailable because they had been seized in search proceedings. The record showed that both assessment and appellate orders were passed ex parte, and the Revenue raised no serious objection. The matters were restored to the Assessing Officer for de novo assessment in accordance with law, with adequate opportunity of hearing and an opportunity to place the relevant material before the tax authority. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771278