https://www.taxtmi.com/caselaws?id=16386 The court directed the second respondent to reconsider the petitioner's application for condonation of delay under section 139(9) and complete the assessment based on the revised return filed. The court emphasized the need for the Assessing Officer to exercise discretion objectively. The original petition was allowed, and the impugned orders were quashed. en-us Thu, 27 Aug 1998 00:00:00 +0530 Mon, 07 Sep 2009 14:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16386 The court directed the second respondent to reconsider the petitioner's application for condonation of delay under section 139(9) and complete the assessment based on the revised return filed. The court emphasized the need for the Assessing Officer to exercise discretion objectively. The original petition was allowed, and the impugned orders were quashed. Case-Laws Income Tax Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16386