https://www.taxtmi.com/caselaws?id=798288 Ex parte assessment and appellate orders require a proper opportunity for the assessee to present supporting evidence and explanations. Where the assessee alleges defective service of notices and shows that replies were filed during assessment proceedings, adjudication should proceed on merits only after a final hearing opportunity. The matter was restored to the jurisdictional assessing authority for fresh adjudication after affording that opportunity. en-us Thu, 30 Jul 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798288 Ex parte assessment and appellate orders require a proper opportunity for the assessee to present supporting evidence and explanations. Where the assessee alleges defective service of notices and shows that replies were filed during assessment proceedings, adjudication should proceed on merits only after a final hearing opportunity. The matter was restored to the jurisdictional assessing authority for fresh adjudication after affording that opportunity. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798288