https://www.taxtmi.com/caselaws?id=795086 Failure to consider documentary evidence filed in revision proceedings, including a cash-transaction summary, appointment letter and delivery challans supporting cash deposits, rendered the revision order unsustainable. A bare statement that no reliable evidence was produced, without addressing the material or recording adverse findings, could not support an ex parte assessment where that material had not been available to the Assessing Officer. The assessment, revision order, consequential demand, penalty notices and bank-account attachment notice were set aside, and the matter was remanded for fresh adjudication after considering the evidence and providing a reasonable hearing opportunity. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795086 Failure to consider documentary evidence filed in revision proceedings, including a cash-transaction summary, appointment letter and delivery challans supporting cash deposits, rendered the revision order unsustainable. A bare statement that no reliable evidence was produced, without addressing the material or recording adverse findings, could not support an ex parte assessment where that material had not been available to the Assessing Officer. The assessment, revision order, consequential demand, penalty notices and bank-account attachment notice were set aside, and the matter was remanded for fresh adjudication after considering the evidence and providing a reasonable hearing opportunity. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795086