https://www.taxtmi.com/caselaws?id=256406 The High Court set aside the Tribunal's order dismissing appeals as time-barred, emphasizing the need for due process and proper consideration of the condonation of delay issue. The Court remanded the matters back for reconsideration, highlighting the importance of following statutory provisions. Additionally, the Court ordered a remand for reconsideration of the appellant's deduction claims under Section 40(b) and emphasized the appellant's entitlement to claim deductions in remand assessment proceedings, stressing the importance of fair consideration of claims and statutory compliance. en-us Tue, 23 Sep 2014 00:00:00 +0530 Thu, 12 Feb 2015 06:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256406 The High Court set aside the Tribunal's order dismissing appeals as time-barred, emphasizing the need for due process and proper consideration of the condonation of delay issue. The Court remanded the matters back for reconsideration, highlighting the importance of following statutory provisions. Additionally, the Court ordered a remand for reconsideration of the appellant's deduction claims under Section 40(b) and emphasized the appellant's entitlement to claim deductions in remand assessment proceedings, stressing the importance of fair consideration of claims and statutory compliance. Case-Laws Income Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256406