https://www.taxtmi.com/caselaws?id=785890 An ex parte appellate order passed without effective participation of the assessee can be set aside where the assessee seeks an opportunity to produce records and substantiate its TDS contentions. The appellate authority's failure to secure adequate participation justified restoring the matter for fresh, reasoned consideration rather than deciding the substantive TDS merits. The dispute was therefore remanded for de novo adjudication before the Assessing Officer, with directions to allow the assessee to present its case and place the relevant material on record. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785890 An ex parte appellate order passed without effective participation of the assessee can be set aside where the assessee seeks an opportunity to produce records and substantiate its TDS contentions. The appellate authority's failure to secure adequate participation justified restoring the matter for fresh, reasoned consideration rather than deciding the substantive TDS merits. The dispute was therefore remanded for de novo adjudication before the Assessing Officer, with directions to allow the assessee to present its case and place the relevant material on record. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785890