https://www.taxtmi.com/caselaws?id=791192 Prior approval for reassessment was valid where, for an assessment year beyond three years from the end of the relevant year, the approval was obtained from the Chief Commissioner, being the specified higher authority for that period. The challenge to initiation of reassessment therefore failed. By contrast, a first appellate authority cannot dispose of an appeal ex parte merely for non-appearance or non-compliance without deciding the grounds on merits under section 250(6) and recording reasons. An appellate order must address the issues raised and afford a reasonable opportunity of hearing; the ex parte dismissal was set aside and the matter restored for fresh adjudication. en-us Thu, 16 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791192 Prior approval for reassessment was valid where, for an assessment year beyond three years from the end of the relevant year, the approval was obtained from the Chief Commissioner, being the specified higher authority for that period. The challenge to initiation of reassessment therefore failed. By contrast, a first appellate authority cannot dispose of an appeal ex parte merely for non-appearance or non-compliance without deciding the grounds on merits under section 250(6) and recording reasons. An appellate order must address the issues raised and afford a reasonable opportunity of hearing; the ex parte dismissal was set aside and the matter restored for fresh adjudication. Case-Laws Income Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791192