https://www.taxtmi.com/caselaws?id=59953 Non-compliance with a section 143(2) notice was held to be supported by sufficient and reasonable cause where the assessee's illness prevented attendance and the explanation remained unrebutted. The rejection of the section 146 petition was unsustainable because the lower authorities did not properly appreciate the assessee's practical inability to contact authorised representatives or arrange production of documents through them. On those facts, the petition to reopen the ex parte assessment under section 144 ought to have been accepted, and the assessment was treated as reopened. en-us Sat, 15 Mar 1980 00:00:00 +0530 Mon, 03 Jan 2011 10:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59953 Non-compliance with a section 143(2) notice was held to be supported by sufficient and reasonable cause where the assessee's illness prevented attendance and the explanation remained unrebutted. The rejection of the section 146 petition was unsustainable because the lower authorities did not properly appreciate the assessee's practical inability to contact authorised representatives or arrange production of documents through them. On those facts, the petition to reopen the ex parte assessment under section 144 ought to have been accepted, and the assessment was treated as reopened. Case-Laws Income Tax Sat, 15 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59953