https://www.taxtmi.com/caselaws?id=233775 The High Court dismissed the petition challenging the Tribunal's order regarding the regularisation of a late income tax return by a retired labourer. The Court held that the Tribunal lacked jurisdiction to direct the Commissioner to pass a fresh order without establishing the appeal's maintainability. Recognizing the respondent's unique circumstances, the Court refrained from burdening him with unnecessary costs and emphasized the importance of upholding justice and fairness. The petition was dismissed to rectify the Tribunal's order without causing additional hardships to the retired labourer. en-us Thu, 02 May 2013 00:00:00 +0530 Wed, 15 May 2013 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233775 The High Court dismissed the petition challenging the Tribunal's order regarding the regularisation of a late income tax return by a retired labourer. The Court held that the Tribunal lacked jurisdiction to direct the Commissioner to pass a fresh order without establishing the appeal's maintainability. Recognizing the respondent's unique circumstances, the Court refrained from burdening him with unnecessary costs and emphasized the importance of upholding justice and fairness. The petition was dismissed to rectify the Tribunal's order without causing additional hardships to the retired labourer. Case-Laws Income Tax Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233775