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        Case ID :
        Income Tax

        The HC quashed and set aside the impugned order of Respondent...

        Order set aside: No mandatory Form 9A for AY 2015-16; option under Explanation to s.11(1) validly exercised

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC quashed and set aside the impugned order of Respondent No.1, holding that there was no statutory requirement to file Form No.9A for A.Y. 2015-16 as the mandatory filing obligation was introduced by the Finance Act, 2015 w.e.f. 1.4.2016. The Court found the Applicant had validly exercised the option under clause (2) of the Explanation to s.11(1) within time by disclosures in Form No.10B and its timely return of income, and that denying relief would cause undue hardship and a disproportionate demand. The HC directed the Respondents to reopen and process the Applicant's return in the pending de novo assessment proceedings in accordance with law consistent with this holding.
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