INCOME TAX : Where assessee failed to appear for hearing but filed written submission alongwith fresh evidence, such fresh evidence would be a grievance in a circuitous manner by assessee seeking an opportunity of being heard to clarify facts and Commissioner ought to pass a speaking order after giving assessee a reasonable opportunity of being heardINCOME TAX : Where assessee failed to appear for hearing but filed written submission alongwith fresh evidence, such fresh evidence would be a grievance in a circuitous manner by assessee seeking an opportunity of being heard to clarify facts and Commissioner ought to pass a speaking order after giving assessee a reasonable opportunity of being heardwww.taxmann.com Latest Case LawsRead More