https://www.taxtmi.com/caselaws?id=366256 The High Court upheld the Tribunal's decision and dismissed the appeals, ruling in favor of the respondent-assessee. The Court emphasized the significance of consistency in applying provisions of the Income Tax Act and deemed the Department's inconsistent treatment of the default under different provisions as erroneous and legally flawed. The case concluded with the questions of law being resolved against the Revenue and in favor of the respondent-assessee, highlighting the importance of adherence to legal provisions in tax matters. en-us Wed, 01 Aug 2018 00:00:00 +0530 Fri, 31 Aug 2018 08:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366256 The High Court upheld the Tribunal's decision and dismissed the appeals, ruling in favor of the respondent-assessee. The Court emphasized the significance of consistency in applying provisions of the Income Tax Act and deemed the Department's inconsistent treatment of the default under different provisions as erroneous and legally flawed. The case concluded with the questions of law being resolved against the Revenue and in favor of the respondent-assessee, highlighting the importance of adherence to legal provisions in tax matters. Case-Laws Income Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366256