High Court Remands Tax Case; AO Must Fairly Assess Revised Return u/ss 139(5), 10(35), and 10(33).

Revised return u/s 139(5) - Exemption u/s 10(35)/ 10(33) - AO must not take advantage of ignorance of the assessee as to his rights - The matter was remanded to the AO to consider the case on merits and decide accordingly - HC .....

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