https://www.taxtmi.com/caselaws?id=781429 ITAT held that issuance of notice u/s 143(2) and assessment framed by the ITO was valid despite return below Rs.20 lakh, noting CBDT instruction permitting adjustment of pecuniary limits; additional ground dismissed. Concerning order u/s 144 passed ex parte, ITAT found lack of participation by the assessee required the CIT(A) to afford an opportunity of hearing; the tribunal set aside the ex parte disposal and restored the matter to the CIT(A) for fresh adjudication. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781429 ITAT held that issuance of notice u/s 143(2) and assessment framed by the ITO was valid despite return below Rs.20 lakh, noting CBDT instruction permitting adjustment of pecuniary limits; additional ground dismissed. Concerning order u/s 144 passed ex parte, ITAT found lack of participation by the assessee required the CIT(A) to afford an opportunity of hearing; the tribunal set aside the ex parte disposal and restored the matter to the CIT(A) for fresh adjudication. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781429