https://www.taxtmi.com/caselaws?id=170878 The court held that the Assessing Officer must exercise discretion judiciously under Section 220(6) of the Income Tax Act, following CBDT instructions and issuing reasoned orders. The impugned orders treating the petitioner as assessee in default were set aside, and the matters were remanded to the respective Assessing Officers for fresh consideration within four weeks. The court emphasized the importance of transparency and proper administration of the Act, directing the AOs to adhere to guidelines and evaluate each case individually for a fair outcome. en-us Mon, 18 Nov 2013 00:00:00 +0530 Tue, 23 Jun 2015 15:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170878 The court held that the Assessing Officer must exercise discretion judiciously under Section 220(6) of the Income Tax Act, following CBDT instructions and issuing reasoned orders. The impugned orders treating the petitioner as assessee in default were set aside, and the matters were remanded to the respective Assessing Officers for fresh consideration within four weeks. The court emphasized the importance of transparency and proper administration of the Act, directing the AOs to adhere to guidelines and evaluate each case individually for a fair outcome. Case-Laws Income Tax Mon, 18 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170878