https://www.taxtmi.com/caselaws?id=247934 The High Court upheld the ITAT's decision allowing the assessee to file a belated appeal against the AO's orders based on a subsequent judgment, despite the revenue's challenge. The case involved a deduction claim under Section 80HHC impacted by a retrospective amendment, leading to reassessment proceedings. The ITAT ruled in favor of the assessee, citing a previous judgment, which the revenue contested. The Court emphasized the finality of reassessment orders despite subsequent legal developments, highlighting the importance of adhering to established legal principles and the limitations on leveraging subsequent judgments for belated appeals. en-us Fri, 23 May 2014 00:00:00 +0530 Wed, 18 Feb 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247934 The High Court upheld the ITAT's decision allowing the assessee to file a belated appeal against the AO's orders based on a subsequent judgment, despite the revenue's challenge. The case involved a deduction claim under Section 80HHC impacted by a retrospective amendment, leading to reassessment proceedings. The ITAT ruled in favor of the assessee, citing a previous judgment, which the revenue contested. The Court emphasized the finality of reassessment orders despite subsequent legal developments, highlighting the importance of adhering to established legal principles and the limitations on leveraging subsequent judgments for belated appeals. Case-Laws Income Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247934