https://www.taxtmi.com/caselaws?id=383244 The High Court condoned the delay in filing the appeal, directed the department to register it, and allowed the application for condonation of delay. The tribunal quashed the order under Section 263 due to lack of enquiry by the Assessing Officer and based on the decision in a previous case. The Court found fault with the Principal CIT's order for not conducting a proper enquiry and remanded the matter for de novo consideration, emphasizing the need for a thorough examination of the issues raised. en-us Mon, 08 Jul 2019 00:00:00 +0530 Fri, 19 Jul 2019 08:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383244 The High Court condoned the delay in filing the appeal, directed the department to register it, and allowed the application for condonation of delay. The tribunal quashed the order under Section 263 due to lack of enquiry by the Assessing Officer and based on the decision in a previous case. The Court found fault with the Principal CIT's order for not conducting a proper enquiry and remanded the matter for de novo consideration, emphasizing the need for a thorough examination of the issues raised. Case-Laws Income Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383244