https://www.taxtmi.com/caselaws?id=13278 The court quashed the Income-tax Department's refusal to process a late-filed return, directing the Department to process it within three months and imposing a cost of Rs. 10,000 on the respondents for their inaction. The court emphasized that the Department must process returns to determine tax liabilities or refunds, regardless of filing delays, unless explicitly barred by statutory provisions. The decision highlights the Department's obligation to act on returns and not use delay as an excuse for inaction. en-us Thu, 01 Feb 2007 00:00:00 +0530 Sat, 03 Feb 2024 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13278 The court quashed the Income-tax Department's refusal to process a late-filed return, directing the Department to process it within three months and imposing a cost of Rs. 10,000 on the respondents for their inaction. The court emphasized that the Department must process returns to determine tax liabilities or refunds, regardless of filing delays, unless explicitly barred by statutory provisions. The decision highlights the Department's obligation to act on returns and not use delay as an excuse for inaction. Case-Laws Income Tax Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13278