https://www.taxtmi.com/caselaws?id=237746 The Court allowed the petitioner's revised return for the assessment year 2008-09, despite being filed beyond the time limit, citing genuine hardship and the need to avoid losing the deduction entirely. The Court emphasized the importance of considering genuine hardship and cautioned against routine denial of such requests. The impugned order was quashed, directing the Assessing Officer to examine the genuineness of the disallowed expenditure solely on the ground of non-deduction and deposit of tax at source. en-us Tue, 05 Mar 2013 00:00:00 +0530 Mon, 07 Oct 2013 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237746 The Court allowed the petitioner's revised return for the assessment year 2008-09, despite being filed beyond the time limit, citing genuine hardship and the need to avoid losing the deduction entirely. The Court emphasized the importance of considering genuine hardship and cautioned against routine denial of such requests. The impugned order was quashed, directing the Assessing Officer to examine the genuineness of the disallowed expenditure solely on the ground of non-deduction and deposit of tax at source. Case-Laws Income Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237746