https://www.taxtmi.com/caselaws?id=796102 Statutory notices for scrutiny, information and final show cause sent solely to a former statutory auditor's email addresses did not provide the assessee an effective opportunity to respond. As the assessee neither received the notices nor participated in the resulting assessment, a justice-oriented approach required fresh consideration after a sufficient and reasonable hearing opportunity. The ex parte assessment, consequential demand and penalty proceedings were set aside, with the matter restored to the stage for replying to the scrutiny notice. 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 for scrutiny, information and final show cause sent solely to a former statutory auditor's email addresses did not provide the assessee an effective opportunity to respond. As the assessee neither received the notices nor participated in the resulting assessment, a justice-oriented approach required fresh consideration after a sufficient and reasonable hearing opportunity. The ex parte assessment, consequential demand and penalty proceedings were set aside, with the matter restored to the stage for replying to the scrutiny notice. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796102