https://www.taxtmi.com/caselaws?id=472337 Ex parte revisionary proceedings warrant reconsideration on merits where, despite the assessee's non-appearance on three scheduled dates, the issues involved and interests of justice justify a further hearing. The revisionary authority is to provide the assessee an opportunity of hearing before fresh adjudication on merits, rather than determining the matter solely through an ex parte process. en-us Tue, 29 Jun 2021 00:00:00 +0530 Thu, 08 Oct 2026 10:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472337 Ex parte revisionary proceedings warrant reconsideration on merits where, despite the assessee's non-appearance on three scheduled dates, the issues involved and interests of justice justify a further hearing. The revisionary authority is to provide the assessee an opportunity of hearing before fresh adjudication on merits, rather than determining the matter solely through an ex parte process. Case-Laws Income Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472337