https://www.taxtmi.com/caselaws?id=235200 The Court allowed the petitions, quashed the respondent's order, condoned the delay in filing returns for assessment years 1999-00 and 2000-01, and directed the respondent to process the petitioner's returns in accordance with the law. The judgment emphasized fair treatment, proper application of laws, and the petitioner's entitlement to seek refunds if eligible under Section 80P(2)(iii) of the Income Tax Act. en-us Thu, 18 Apr 2013 00:00:00 +0530 Sat, 07 Dec 2013 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235200 The Court allowed the petitions, quashed the respondent's order, condoned the delay in filing returns for assessment years 1999-00 and 2000-01, and directed the respondent to process the petitioner's returns in accordance with the law. The judgment emphasized fair treatment, proper application of laws, and the petitioner's entitlement to seek refunds if eligible under Section 80P(2)(iii) of the Income Tax Act. Case-Laws Income Tax Thu, 18 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235200