TMI BlogWrit against assessment order - non consideration of belated defective and revised return - it is...Writ against assessment order - non consideration of belated defective and revised return - it is sine-qua-non for the AO to consider the claims of deduction/exemption and record “reasons” being a quasi-judicial authority - no reasons are forthcoming for rejecting the revised returns as well as the claims made u/s 54F - no bar to invoke the writ jurisdiction against a palpable illegal order - order quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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