https://www.taxtmi.com/caselaws?id=235072 The court ruled in favor of the petitioner, quashing the CBDT's order and modifying the assessment to include the condonation of the delay in filing the revised return for the assessment year 2005-06. The court found the CBDT's reasoning for not correcting the order regarding the revised return filing as unjustified, emphasizing the importance of considering all relevant factors and documents in tax assessments and rectifications for fairness and accuracy. en-us Fri, 19 Apr 2013 00:00:00 +0530 Thu, 31 Oct 2013 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235072 The court ruled in favor of the petitioner, quashing the CBDT's order and modifying the assessment to include the condonation of the delay in filing the revised return for the assessment year 2005-06. The court found the CBDT's reasoning for not correcting the order regarding the revised return filing as unjustified, emphasizing the importance of considering all relevant factors and documents in tax assessments and rectifications for fairness and accuracy. Case-Laws Income Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235072