https://www.taxtmi.com/caselaws?id=363867 The Court partially allowed the writ petition, setting aside the impugned order and directing the second respondent to grant the exemption and refund the appropriate amount to the petitioner within a specified timeframe due to the petitioner's health condition. The judgment emphasizes the importance of considering genuine hardships and the power of authorities to relax requirements under the Income Tax Act, particularly for senior citizens. It highlights the need for interpreting provisions to uphold justice and prevent undue hardship, relying on precedents and Circulars issued by the Central Board of Direct Taxes to ensure fair treatment and equity in tax matters. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 05 Aug 2022 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363867 The Court partially allowed the writ petition, setting aside the impugned order and directing the second respondent to grant the exemption and refund the appropriate amount to the petitioner within a specified timeframe due to the petitioner's health condition. The judgment emphasizes the importance of considering genuine hardships and the power of authorities to relax requirements under the Income Tax Act, particularly for senior citizens. It highlights the need for interpreting provisions to uphold justice and prevent undue hardship, relying on precedents and Circulars issued by the Central Board of Direct Taxes to ensure fair treatment and equity in tax matters. Case-Laws Income Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363867