https://www.taxtmi.com/caselaws?id=382607 The court set aside the order dismissing the section 264 petition due to delay, condoned the delay, and directed the third respondent to assess the petition on its merits within three months. The court emphasized the petitioner's diligent efforts to rectify the error and the need to evaluate each case based on its circumstances. The petitioner's income was argued to be exempt under relevant provisions of the Income Tax Act, and the court instructed a review of the petition's merits, allowing the writ petition with no costs awarded. en-us Fri, 28 Jun 2019 00:00:00 +0530 Tue, 19 Nov 2019 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382607 The court set aside the order dismissing the section 264 petition due to delay, condoned the delay, and directed the third respondent to assess the petition on its merits within three months. The court emphasized the petitioner's diligent efforts to rectify the error and the need to evaluate each case based on its circumstances. The petitioner's income was argued to be exempt under relevant provisions of the Income Tax Act, and the court instructed a review of the petition's merits, allowing the writ petition with no costs awarded. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382607