https://www.taxtmi.com/caselaws?id=790310 Ex parte quantum additions made in reassessment or best judgment proceedings were restored for de novo adjudication because the dispute had not been effectively contested on merits and the assessee sought a final opportunity to file supporting material. The tribunal directed fresh consideration by the Assessing Officer after giving one last chance to cooperate. Penalties linked to concealment and audit-default provisions were also restored, since they were consequential to the quantum outcomes and could not be maintained while the assessment issues remained open. The matter was therefore sent back for reconsideration on merits. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790310 Ex parte quantum additions made in reassessment or best judgment proceedings were restored for de novo adjudication because the dispute had not been effectively contested on merits and the assessee sought a final opportunity to file supporting material. The tribunal directed fresh consideration by the Assessing Officer after giving one last chance to cooperate. Penalties linked to concealment and audit-default provisions were also restored, since they were consequential to the quantum outcomes and could not be maintained while the assessment issues remained open. The matter was therefore sent back for reconsideration on merits. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790310