https://www.taxtmi.com/caselaws?id=787219 Ex parte assessment and first appellate proceedings may warrant remand for fresh adjudication where factual examination and supporting evidence are necessary, subject to the taxpayer's cooperation and production of relevant details. Bank-account attachment may be partially released to preserve business operations while other attachments continue to protect revenue interests, particularly where penalty exposure remains. Restoration of the main matter for fresh adjudication can render a pending stay request for recovery suspension and release of attached accounts infructuous. Non-cooperation may justify imposition of costs alongside limited interim relief. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787219 Ex parte assessment and first appellate proceedings may warrant remand for fresh adjudication where factual examination and supporting evidence are necessary, subject to the taxpayer's cooperation and production of relevant details. Bank-account attachment may be partially released to preserve business operations while other attachments continue to protect revenue interests, particularly where penalty exposure remains. Restoration of the main matter for fresh adjudication can render a pending stay request for recovery suspension and release of attached accounts infructuous. Non-cooperation may justify imposition of costs alongside limited interim relief. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787219