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Income Tax - Highlights / Catch Notes

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Ex-parte order by CIT(E) - Effective service of notice u/s 282 - ...


Ex-parte Order Overturned Due to Ineffective Notice Service; Commissioner to Reassess Appeal with Fair Hearing u/s 282.

September 13, 2023

Case Laws     Income Tax     AT

Ex-parte order by CIT(E) - Effective service of notice u/s 282 - The impugned order of the ld.CIT(E) is, therefore, not sustainable in the eyes of law. The same is hereby set aside with a direction to the ld.CIT(E) to decide the appeal of the assessee afresh after giving proper and adequate opportunity to the assessee to present its case. - AT

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