https://www.taxtmi.com/caselaws?id=772927 The SC reviewed a tax appeal involving ex-parte dismissal, reassessment proceedings, and unexplained cash deposits. The court set aside the CIT(A)'s order, restoring the appeal for fresh adjudication. Key holdings emphasized procedural fairness, requiring proper examination of merits, compliance with section 147, and opportunity for the assessee to explain cash deposits. The matter was remitted for reconsideration with a cost of Rs. 5,000 imposed on the assessee. en-us Tue, 06 May 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772927 The SC reviewed a tax appeal involving ex-parte dismissal, reassessment proceedings, and unexplained cash deposits. The court set aside the CIT(A)'s order, restoring the appeal for fresh adjudication. Key holdings emphasized procedural fairness, requiring proper examination of merits, compliance with section 147, and opportunity for the assessee to explain cash deposits. The matter was remitted for reconsideration with a cost of Rs. 5,000 imposed on the assessee. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772927