https://www.taxtmi.com/caselaws?id=798283 Ex parte reassessment and first appellate orders may be set aside where the assessee sought adjournments, did not file written submissions, and undertakes to produce books and supporting evidence before the assessing authority. Applying principles of natural justice, the matter was restored for fresh assessment after a proper opportunity of hearing, subject to costs. The assessee must substantiate the cash transactions and business explanation in the fresh proceedings. en-us Mon, 06 Jul 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798283 Ex parte reassessment and first appellate orders may be set aside where the assessee sought adjournments, did not file written submissions, and undertakes to produce books and supporting evidence before the assessing authority. Applying principles of natural justice, the matter was restored for fresh assessment after a proper opportunity of hearing, subject to costs. The assessee must substantiate the cash transactions and business explanation in the fresh proceedings. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798283