TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the assessee's grievance arising from the pending condonation petition under section 119(2)(b) of the Income-tax Act, 1961 and the processing of the return under section 143(1) required interference and remand to the Assessing Officer.
Analysis: The assessee had sought condonation for delay in complying with the timeline relevant to claiming exemption, and the appellate record showed that the condonation petition before the Commissioner (Exemption) had not yet been finally decided. In that situation, the appellate order proceeded on the basis that the assessee had pursued an alternative remedy and that the Assessing Officer should not treat the assessee as in default until the condonation petition was disposed of. The challenge to the intimation under section 143(1), including the complaint of lack of opportunity, was therefore not finally examined on merits in this appeal and the matter was restored to the Assessing Officer with directions consistent with the pending condonation petition.
Conclusion: The matter was remitted to the Assessing Officer with a direction to treat the assessee as not in default until the condonation petition under section 119(2)(b) is decided, and the assessee obtained relief to that extent.
Ratio Decidendi: Where a condonation petition relevant to exemption claims is pending before the competent authority, the processing authority may be directed to keep the assessee out of default until that petition is decided.
TaxTMI 
TaxTMI 
