https://www.taxtmi.com/caselaws?id=262730 The appeal was dismissed as the late filing of the return impacted the claim for deduction under section 80IC, leading to the assessment order being deemed erroneous and prejudicial to the revenue's interest. The Ld. Commissioner's direction for a fresh assessment order was upheld due to the failure to comply with statutory provisions regarding the timely filing of the return for claiming deductions under Section 80IC. en-us Thu, 05 Feb 2015 00:00:00 +0530 Sat, 01 Aug 2015 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262730 The appeal was dismissed as the late filing of the return impacted the claim for deduction under section 80IC, leading to the assessment order being deemed erroneous and prejudicial to the revenue's interest. The Ld. Commissioner's direction for a fresh assessment order was upheld due to the failure to comply with statutory provisions regarding the timely filing of the return for claiming deductions under Section 80IC. Case-Laws Income Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262730