Writ against assessment order - non consideration of belated ...

Court Quashes Assessment Order for Ignoring Revised Return and Section 54F Claims Without Reasons.

June 8, 2019

Case Laws Income Tax HC

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

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Writ against assessment order - non consideration of belated ...

Court Quashes Assessment Order for Ignoring Revised Return and Section 54F Claims Without Reasons.

June 8, 2019

Case Laws Income Tax HC

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