https://www.taxtmi.com/caselaws?id=801768 Effective opportunity of hearing is required in assessment and first-appellate proceedings, particularly where notices or orders were communicated to contact details other than those declared by the assessee. A 113-day filing delay was treated as bona fide and condoned because the explanation concerning deficient communication was undisputed. Ex parte assessment and appellate orders that do not determine the dispute on merits require fresh, speaking and reasoned adjudication after the assessee provides current contact details, participates in proceedings, and submits supporting explanations and material. The taxability of the investment and related reassessment issues remain open for fresh determination. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 27 Oct 2026 08:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801768 Effective opportunity of hearing is required in assessment and first-appellate proceedings, particularly where notices or orders were communicated to contact details other than those declared by the assessee. A 113-day filing delay was treated as bona fide and condoned because the explanation concerning deficient communication was undisputed. Ex parte assessment and appellate orders that do not determine the dispute on merits require fresh, speaking and reasoned adjudication after the assessee provides current contact details, participates in proceedings, and submits supporting explanations and material. The taxability of the investment and related reassessment issues remain open for fresh determination. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801768