https://www.taxtmi.com/caselaws?id=771669 An ex parte appellate order and the assessment were set aside where the assessee had not properly participated in assessment proceedings and had not substantiated that the disputed cash deposits were part of the parent trust's consolidated accounts. Because the appellate authority decided the matter without granting a hearing, the dispute was remitted to the Assessing Officer for de novo examination. The Assessing Officer was directed to give the assessee a reasonable opportunity, scrutinise the relevant accounts, and proceed in accordance with law, including the applicable CBDT instructions for the demonetisation period. en-us Fri, 28 Mar 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771669 An ex parte appellate order and the assessment were set aside where the assessee had not properly participated in assessment proceedings and had not substantiated that the disputed cash deposits were part of the parent trust's consolidated accounts. Because the appellate authority decided the matter without granting a hearing, the dispute was remitted to the Assessing Officer for de novo examination. The Assessing Officer was directed to give the assessee a reasonable opportunity, scrutinise the relevant accounts, and proceed in accordance with law, including the applicable CBDT instructions for the demonetisation period. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771669