https://www.taxtmi.com/caselaws?id=250458 The court set aside the impugned assessment order for the assessment year 2013-14 due to the failure to consider monthly returns, as required by Section 22(4) of the Income Tax Act. The petitioner was directed to pay 20% of the tax amount to the respondents by a specified date. The matter was remitted back to the authority for reconsideration, allowing the petitioner to present relevant documents and ensuring compliance with the law. Failure to make the payment would empower the respondent to take appropriate actions within the legal framework. en-us Wed, 11 Jun 2014 00:00:00 +0530 Wed, 13 Aug 2014 08:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250458 The court set aside the impugned assessment order for the assessment year 2013-14 due to the failure to consider monthly returns, as required by Section 22(4) of the Income Tax Act. The petitioner was directed to pay 20% of the tax amount to the respondents by a specified date. The matter was remitted back to the authority for reconsideration, allowing the petitioner to present relevant documents and ensuring compliance with the law. Failure to make the payment would empower the respondent to take appropriate actions within the legal framework. Case-Laws VAT and Sales Tax Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250458