https://www.taxtmi.com/caselaws?id=335408 The Tribunal allowed the assessee's appeals, directing the Assessing Officer to consider the third revised return filed within the stipulated period and assess the merits of the claims, including the correction regarding leave encashment provision. The Revenue's appeal was dismissed, and the matter was remanded for fresh consideration of the addition under section 145A in light of the revised return and explanations provided by the assessee. en-us Fri, 25 Nov 2016 00:00:00 +0530 Thu, 01 Dec 2016 13:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335408 The Tribunal allowed the assessee's appeals, directing the Assessing Officer to consider the third revised return filed within the stipulated period and assess the merits of the claims, including the correction regarding leave encashment provision. The Revenue's appeal was dismissed, and the matter was remanded for fresh consideration of the addition under section 145A in light of the revised return and explanations provided by the assessee. Case-Laws Income Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335408