The Assessing Officer passed an ex parte order under Section 144 of the Act. On writ, the assessee contended that they did not get notice to the appropriate mail and no notice was communicated through any other mode. High Court set aside the ex parte order and remanded it back to the Assessing Officer for fresh adjudication. (AY. 2017-18)
Yashaswini Gruha Nirmana Sahakara Sangha Niyamitha v. ITO (2025) 307 Taxman 244 (Karn.)(HC)
S. 144: Best judgment assessment-Cash deposits during demonetisation-Unexplained money-Non-receipt of the notice-Ex parte order was set aside, and the Assessing Officer was directed to make fresh adjudication.[Art. 226]