https://www.taxtmi.com/caselaws?id=800477 Ex parte reassessments under Sections 147, 144 and 144B, coupled with dismissal of first appeals in limine for delayed filing, warrant a further opportunity to substantiate disputed transactions where additions have not been examined on merits. The assessee may present its case and supporting evidence before the Assessing Officer. If it fails to comply, the assessment may be completed on the material available in accordance with law. en-us Fri, 25 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800477 Ex parte reassessments under Sections 147, 144 and 144B, coupled with dismissal of first appeals in limine for delayed filing, warrant a further opportunity to substantiate disputed transactions where additions have not been examined on merits. The assessee may present its case and supporting evidence before the Assessing Officer. If it fails to comply, the assessment may be completed on the material available in accordance with law. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800477