https://www.taxtmi.com/caselaws?id=786913 Whether an ex parte best judgment assessment under tax law can be set aside where the Interim Resolution Professional assumed de jure control during a stayed Corporate Insolvency Resolution Process and both the IRP and company management were bona fide prevented from placing material before the Assessing Officer; court applied principles of procedural fairness and found the appellate remedy would be illusory given practical obstacles, concluding the assessment required setting aside and remanding for a fresh/comprehensive notice, an adequate period to respond (at least thirty days) and a fresh order after considering the petitioner's reply and documents. en-us Mon, 16 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786913 Whether an ex parte best judgment assessment under tax law can be set aside where the Interim Resolution Professional assumed de jure control during a stayed Corporate Insolvency Resolution Process and both the IRP and company management were bona fide prevented from placing material before the Assessing Officer; court applied principles of procedural fairness and found the appellate remedy would be illusory given practical obstacles, concluding the assessment required setting aside and remanding for a fresh/comprehensive notice, an adequate period to respond (at least thirty days) and a fresh order after considering the petitioner's reply and documents. Case-Laws Income Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786913