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Income Tax - Highlights / Catch Notes

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Appeal decided ex parte - non-appearance on behalf of the ...

Income Tax

May 16, 2020

Appeal decided ex parte - non-appearance on behalf of the assessee - though the assessee has not explained any plausible reason for non-appearance before the Tribunal, however, even if the impugned order is recalled for giving an opportunity to the assessee, no purpose will be served and it will be only an empty exercise as certain crucial facts have not been brought on record which requires to be verified by conducting a proper enquiry at the level of the A.O.

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