https://www.taxtmi.com/caselaws?id=387712 The court held that the Commissioner should have utilized his power under Section 264 to provide relief to the petitioner for the inadvertent error in the tax return. The rejection of the rectification plea on technical grounds was deemed unjust, and the court set aside the order, directing reconsideration by the respondent within six weeks. The decision emphasized the importance of preventing injustice and rectifying errors in tax matters, aligning with constitutional principles of substantial justice over technicalities. en-us Wed, 23 Oct 2019 00:00:00 +0530 Wed, 19 Feb 2020 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387712 The court held that the Commissioner should have utilized his power under Section 264 to provide relief to the petitioner for the inadvertent error in the tax return. The rejection of the rectification plea on technical grounds was deemed unjust, and the court set aside the order, directing reconsideration by the respondent within six weeks. The decision emphasized the importance of preventing injustice and rectifying errors in tax matters, aligning with constitutional principles of substantial justice over technicalities. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387712