https://www.taxtmi.com/caselaws?id=469511 Where assessment was completed ex parte and relevant material had not been considered earlier, additional evidence could be admitted to ensure adjudication on a proper factual basis. The Tribunal held that the documents should first be examined by the CIT(A), and the matter was restored for fresh decision after giving the assessee due opportunity of hearing. en-us Fri, 07 Mar 2025 00:00:00 +0530 Fri, 19 Jun 2026 19:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469511 Where assessment was completed ex parte and relevant material had not been considered earlier, additional evidence could be admitted to ensure adjudication on a proper factual basis. The Tribunal held that the documents should first be examined by the CIT(A), and the matter was restored for fresh decision after giving the assessee due opportunity of hearing. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469511