https://www.taxtmi.com/caselaws?id=56734 The Tribunal allowed the appeals, setting aside the rejection of applications under section 146 of the Income Tax Act for the assessment years 1975-76 and 1976-77. It directed the re-opening of assessments for a fresh determination due to the finding of sufficient cause for non-compliance with notices. The Tribunal emphasized the adequacy of the assessee's compliance with the notices and the ITO's failure to wait for the representative's return before proceeding ex-parte. Consequently, the quantum assessments for the relevant years were deemed infructuous, and the appeals were allowed. en-us Mon, 23 Jan 1984 00:00:00 +0530 Mon, 06 Dec 2010 15:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56734 The Tribunal allowed the appeals, setting aside the rejection of applications under section 146 of the Income Tax Act for the assessment years 1975-76 and 1976-77. It directed the re-opening of assessments for a fresh determination due to the finding of sufficient cause for non-compliance with notices. The Tribunal emphasized the adequacy of the assessee's compliance with the notices and the ITO's failure to wait for the representative's return before proceeding ex-parte. Consequently, the quantum assessments for the relevant years were deemed infructuous, and the appeals were allowed. Case-Laws Income Tax Mon, 23 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56734