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2020 (6) TMI 197 - HC - Income TaxCondonation of delay in filing the revised return - delay of 4 years in filing the revised return - revised ROI filed within the period of six years from the end of assessment year, making the claim for deduction under Section 80HHC - HELD THAT:- We are of the view that the assessee should have a right to contest his claim and cannot be non-suited merely on the ground of delay. Hence, we are inclined to allow the application for condonation of delay. Further, it is just and appropriate that the Assessing Officer decides the claim of the petitioner in accordance with law. We do not think it appropriate to stay the processing of the revised return by the Assessing Officer. The Assessing Officer is entitled to pass such orders as he deems fit.
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