https://www.taxtmi.com/caselaws?id=282018 The High Court allowed the appeal, ruling in favor of the assessee and remanding the matter to the Tribunal for reconsideration. The Court emphasized the duty of the assessing officer to inform the assessee of beneficial provisions, even if the assessee is unaware. It highlighted the obligation of officers to assist taxpayers in claiming rightful reliefs and refunds, ensuring a fair process. The Court's decision considered the merger of assessment orders, the limitation period for rectification applications, and the interpretation of tax laws, providing a comprehensive analysis of the legal issues involved. en-us Mon, 21 Nov 2016 00:00:00 +0530 Thu, 18 Jul 2019 07:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282018 The High Court allowed the appeal, ruling in favor of the assessee and remanding the matter to the Tribunal for reconsideration. The Court emphasized the duty of the assessing officer to inform the assessee of beneficial provisions, even if the assessee is unaware. It highlighted the obligation of officers to assist taxpayers in claiming rightful reliefs and refunds, ensuring a fair process. The Court's decision considered the merger of assessment orders, the limitation period for rectification applications, and the interpretation of tax laws, providing a comprehensive analysis of the legal issues involved. Case-Laws Income Tax Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282018