https://www.taxtmi.com/caselaws?id=378523 The High Court dismissed the appeals challenging the orders of the Income Tax Appellate Tribunal that revoked the Commissioner's orders under Section 263 of the Income Tax Act. The Tribunal directed the Assessing Authority to reevaluate the claim under Section 80HHC. The Court emphasized the need for a detailed assessment of the claims and reiterated the importance of allowing assessees to present their claims under Section 80HHC for proper evaluation. The appeals were deemed infructuous as the matters were remitted to the Assessing Officer for reconsideration, emphasizing procedural fairness and adherence to the law. en-us Fri, 22 Mar 2019 00:00:00 +0530 Wed, 17 Apr 2019 16:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378523 The High Court dismissed the appeals challenging the orders of the Income Tax Appellate Tribunal that revoked the Commissioner's orders under Section 263 of the Income Tax Act. The Tribunal directed the Assessing Authority to reevaluate the claim under Section 80HHC. The Court emphasized the need for a detailed assessment of the claims and reiterated the importance of allowing assessees to present their claims under Section 80HHC for proper evaluation. The appeals were deemed infructuous as the matters were remitted to the Assessing Officer for reconsideration, emphasizing procedural fairness and adherence to the law. Case-Laws Income Tax Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378523