https://www.taxtmi.com/caselaws?id=282191 A claim for interest relief under a one-time settlement scheme cannot be rejected at the threshold without verifying the supporting material and testing its coverage under the relevant circular issued by the Registrar of Cooperative Societies, Haryana. Here, the Assessing Officer disallowed the claim without examining the circular or the assessee's supporting details, and the appellate authority affirmed that approach without addressing applicability of the circular. The matter was therefore restored for fresh consideration on facts and in law, with an opportunity of hearing. The disallowance was not finally sustained on the existing record. en-us Wed, 04 Jul 2018 00:00:00 +0530 Fri, 26 Jul 2019 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282191 A claim for interest relief under a one-time settlement scheme cannot be rejected at the threshold without verifying the supporting material and testing its coverage under the relevant circular issued by the Registrar of Cooperative Societies, Haryana. Here, the Assessing Officer disallowed the claim without examining the circular or the assessee's supporting details, and the appellate authority affirmed that approach without addressing applicability of the circular. The matter was therefore restored for fresh consideration on facts and in law, with an opportunity of hearing. The disallowance was not finally sustained on the existing record. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282191