https://www.taxtmi.com/caselaws?id=71446 The case centered on the failure to enclose an audit report for claiming relief under section 32AB. The Assessing Officer rejected the claim, leading to a series of appeals and petitions. The CIT upheld the decision, stressing the mandatory requirement of filing the audit report with the return of income. The Tribunal emphasized considering substantive merits, evidence alignment, and reasons for the delay in filing the report. Ultimately, the Tribunal remanded the issue to the Assessing Officer for fresh disposal, emphasizing the importance of equity and justice in tax matters and proper evidence consideration. en-us Tue, 07 Apr 1992 00:00:00 +0530 Sat, 23 Apr 2011 14:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71446 The case centered on the failure to enclose an audit report for claiming relief under section 32AB. The Assessing Officer rejected the claim, leading to a series of appeals and petitions. The CIT upheld the decision, stressing the mandatory requirement of filing the audit report with the return of income. The Tribunal emphasized considering substantive merits, evidence alignment, and reasons for the delay in filing the report. Ultimately, the Tribunal remanded the issue to the Assessing Officer for fresh disposal, emphasizing the importance of equity and justice in tax matters and proper evidence consideration. Case-Laws Income Tax Tue, 07 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71446