https://www.taxtmi.com/caselaws?id=791866 Ex parte assessment and first appellate proceedings were completed without effective compliance by the assessee and without adequate evidentiary material or explanations on record, so the dispute required fresh factual verification. The record also indicated that additional material had been filed before the first appellate authority, but its consideration had to be tested against the rules governing additional evidence. Given the incomplete examination of the issues, the impugned order was set aside and the matter was remanded to the Assessing Officer for de novo assessment after verification of the evidence and explanations to be furnished by the assessee. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791866 Ex parte assessment and first appellate proceedings were completed without effective compliance by the assessee and without adequate evidentiary material or explanations on record, so the dispute required fresh factual verification. The record also indicated that additional material had been filed before the first appellate authority, but its consideration had to be tested against the rules governing additional evidence. Given the incomplete examination of the issues, the impugned order was set aside and the matter was remanded to the Assessing Officer for de novo assessment after verification of the evidence and explanations to be furnished by the assessee. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791866