https://www.taxtmi.com/caselaws?id=55030 The Tribunal found in favor of the assessee in all three appeals, emphasizing the mandatory nature of providing an opportunity to be heard before passing ex parte assessment orders under the Income Tax Act, 1961. The absence of such an opportunity rendered the assessment orders illegal and bad in law, leading to the allowance of the additional grounds of appeal and subsequent allowance of all appeals. en-us Fri, 27 Feb 2004 00:00:00 +0530 Tue, 23 Nov 2010 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55030 The Tribunal found in favor of the assessee in all three appeals, emphasizing the mandatory nature of providing an opportunity to be heard before passing ex parte assessment orders under the Income Tax Act, 1961. The absence of such an opportunity rendered the assessment orders illegal and bad in law, leading to the allowance of the additional grounds of appeal and subsequent allowance of all appeals. Case-Laws Income Tax Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55030