https://www.taxtmi.com/caselaws?id=471262 Effective service of hearing notices is integral to reasonable opportunity and natural justice in appellate proceedings. Ex parte quantum orders passed after remand were unsustainable where later notices were sent to email addresses not belonging to the assessee or stated in its appeal memoranda, particularly when adjournments during the Covid-19 period had been acknowledged and substantial material required verification. The quantum assessments were remanded for fresh merits adjudication after a proper hearing. Connected penalty proceedings, arising from the same search-related documents and affected by the same deficient notice service, were also remanded on identical terms. The assessee must participate diligently without unnecessary adjournments. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471262 Effective service of hearing notices is integral to reasonable opportunity and natural justice in appellate proceedings. Ex parte quantum orders passed after remand were unsustainable where later notices were sent to email addresses not belonging to the assessee or stated in its appeal memoranda, particularly when adjournments during the Covid-19 period had been acknowledged and substantial material required verification. The quantum assessments were remanded for fresh merits adjudication after a proper hearing. Connected penalty proceedings, arising from the same search-related documents and affected by the same deficient notice service, were also remanded on identical terms. The assessee must participate diligently without unnecessary adjournments. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471262