https://www.taxtmi.com/caselaws?id=70107 The judgment confirmed the order of the Appellate Authority, dismissing the appeal and upholding the relief granted to the assessee under sections 54B and 80T of the Income-tax Act, 1961. The court emphasized that the Appellate Authority had the discretion to entertain the appeal and condone the delay, highlighting that technical errors should not impact substantial rights when the decision aligns with the law and facts. The court clarified that there was no prohibition for the Appellate Authority to consider the appeal after the Commissioner's refusal under section 264, especially when the assessee was entitled to relief. en-us Fri, 21 Oct 1983 00:00:00 +0530 Thu, 14 Apr 2011 14:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70107 The judgment confirmed the order of the Appellate Authority, dismissing the appeal and upholding the relief granted to the assessee under sections 54B and 80T of the Income-tax Act, 1961. The court emphasized that the Appellate Authority had the discretion to entertain the appeal and condone the delay, highlighting that technical errors should not impact substantial rights when the decision aligns with the law and facts. The court clarified that there was no prohibition for the Appellate Authority to consider the appeal after the Commissioner's refusal under section 264, especially when the assessee was entitled to relief. Case-Laws Income Tax Fri, 21 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70107