https://www.taxtmi.com/caselaws?id=253091 The Tribunal partly allowed the assessee's appeal, directing the Assessing Officer to accept Form No. 10 filed during reassessment proceedings and grant the benefit under section 11(2) of the Income Tax Act. The Tribunal held that since the assessment was reopened due to non-furnishing of Form No. 10, the assessee was entitled to file it during reassessment. The Tribunal distinguished previous case law and supported the assessee's position, ultimately ruling in favor of the assessee on this issue. en-us Wed, 12 Nov 2014 00:00:00 +0530 Fri, 14 Nov 2014 06:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253091 The Tribunal partly allowed the assessee's appeal, directing the Assessing Officer to accept Form No. 10 filed during reassessment proceedings and grant the benefit under section 11(2) of the Income Tax Act. The Tribunal held that since the assessment was reopened due to non-furnishing of Form No. 10, the assessee was entitled to file it during reassessment. The Tribunal distinguished previous case law and supported the assessee's position, ultimately ruling in favor of the assessee on this issue. Case-Laws Income Tax Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253091