https://www.taxtmi.com/caselaws?id=796102 Statutory notices sent to a former statutory auditor's email addresses did not provide the assessee an effective opportunity to respond. As the scrutiny, information and final show-cause notices were not received by the assessee, the assessment proceeded ex parte without its participation. The notes state that a justice-oriented approach requires a further meaningful opportunity to contest the proceedings. The ex parte assessment, consequential demand and penalty proceedings were set aside, with fresh consideration directed from the stage of reply to the scrutiny notice after a sufficient and reasonable hearing opportunity. en-us Fri, 17 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796102 Statutory notices sent to a former statutory auditor's email addresses did not provide the assessee an effective opportunity to respond. As the scrutiny, information and final show-cause notices were not received by the assessee, the assessment proceeded ex parte without its participation. The notes state that a justice-oriented approach requires a further meaningful opportunity to contest the proceedings. The ex parte assessment, consequential demand and penalty proceedings were set aside, with fresh consideration directed from the stage of reply to the scrutiny notice after a sufficient and reasonable hearing opportunity. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796102