https://www.taxtmi.com/caselaws?id=371933 The court remanded the case to the Commissioner for fresh consideration, emphasizing the wide powers of the Commissioner under Section 264 of the Income Tax Act. The Commissioner erred in dismissing the Revision Petition without considering the petitioner's claim on merits. The court directed the Commissioner to review the claim in light of legal precedents, specifically noting that deductions not claimed during assessment proceedings can be considered under Section 264. The Commissioner was instructed to dispose of the Revision Petition by a specified date, stressing the importance of considering all payments made towards employee's PF contribution before the return filing deadline. en-us Fri, 07 Dec 2018 00:00:00 +0530 Fri, 14 Dec 2018 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371933 The court remanded the case to the Commissioner for fresh consideration, emphasizing the wide powers of the Commissioner under Section 264 of the Income Tax Act. The Commissioner erred in dismissing the Revision Petition without considering the petitioner's claim on merits. The court directed the Commissioner to review the claim in light of legal precedents, specifically noting that deductions not claimed during assessment proceedings can be considered under Section 264. The Commissioner was instructed to dispose of the Revision Petition by a specified date, stressing the importance of considering all payments made towards employee's PF contribution before the return filing deadline. Case-Laws Income Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371933