https://www.taxtmi.com/caselaws?id=465835 An addition for alleged bogus purchases was sent back for fresh adjudication because the assessee's documentary evidence on purchase and movement of goods had not been properly examined. The assessment had been completed ex parte under section 144 read with section 147, and the absence of proper consideration of evidence and reasonable opportunity of hearing made restoration necessary. The Assessing Officer must re-decide the matter after granting the assessee a fair opportunity to present its case. en-us Thu, 12 Apr 2018 00:00:00 +0530 Fri, 09 Jan 2026 15:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465835 An addition for alleged bogus purchases was sent back for fresh adjudication because the assessee's documentary evidence on purchase and movement of goods had not been properly examined. The assessment had been completed ex parte under section 144 read with section 147, and the absence of proper consideration of evidence and reasonable opportunity of hearing made restoration necessary. The Assessing Officer must re-decide the matter after granting the assessee a fair opportunity to present its case. Case-Laws Income Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465835