Ex-Parte Assessment Set Aside Due to Death and Sealed Factory

Neeraj Sharma Vs ITO (ITAT Delhi) Delhi ITAT Restores Ex-parte Assessment & Penalty Where NFAC Refused Additional Evidence Due to Sealed Factory & Death of Assessee When Death & Sealed Factory Bar Evidence, Ex-parte Assessment Can’t Stand-  NFAC’s Refusal of 46A Evidence Backfires: Delhi ITAT Orders De-novo Assessment Advances for Custom Machinery Not to Be Brushed Aside Without Fair Hearing- Ex-parte Additions & Penalty Fall Together Once Matter Is Remanded Delhi ITAT ‘B’ Bench in Neeraj Sharma (L/H of Late Om Parkash Sharma) Vs. ITO, Ward-50(1), Delhi [ITA Nos. 65 &a...