https://www.taxtmi.com/highlights?id=101109 An ex parte revision order under section 263 was held unsustainable because the assessee received only one day to respond to the show-cause notice, which was treated as denial of a reasonable opportunity of hearing and a breach of audi alteram partem. By majority, the Tribunal held that the defect was procedural and curable, so the revision proceedings were not terminated; the impugned order was set aside and the matter remanded for fresh adjudication after adequate opportunity, uninfluenced by observations on merits. en-us Thu, 25 Jun 2026 08:27:37 +0530 Thu, 25 Jun 2026 08:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101109 An ex parte revision order under section 263 was held unsustainable because the assessee received only one day to respond to the show-cause notice, which was treated as denial of a reasonable opportunity of hearing and a breach of audi alteram partem. By majority, the Tribunal held that the defect was procedural and curable, so the revision proceedings were not terminated; the impugned order was set aside and the matter remanded for fresh adjudication after adequate opportunity, uninfluenced by observations on merits. Highlights Income Tax Thu, 25 Jun 2026 08:27:37 +0530 https://www.taxtmi.com/highlights?id=101109