https://www.taxtmi.com/caselaws?id=470322 Ex parte assessment and first appellate proceedings were addressed by requiring a fresh opportunity for the assessee to submit evidence supporting its claims. As neither stage considered submissions or supporting material from the assessee, the matter was remanded for de novo assessment, with directions to the Assessing Officer to provide an adequate hearing before reassessing the claims. en-us Tue, 10 Oct 2023 00:00:00 +0530 Thu, 23 Jul 2026 13:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470322 Ex parte assessment and first appellate proceedings were addressed by requiring a fresh opportunity for the assessee to submit evidence supporting its claims. As neither stage considered submissions or supporting material from the assessee, the matter was remanded for de novo assessment, with directions to the Assessing Officer to provide an adequate hearing before reassessing the claims. Case-Laws Income Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470322