https://www.taxtmi.com/caselaws?id=388736 The ITAT upheld the Assessing Officer's decision to reject the revised computation of income due to the belated filing of the original return. However, the ITAT allowed the appeal for statistical purposes and directed the AO to examine the assessee's claim for refund in accordance with the law and principles of justice, citing the duty of tax officers to assist taxpayers in securing reliefs. The case was restored to the AO for further verification and consideration of the refund claim. en-us Mon, 04 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388736 The ITAT upheld the Assessing Officer's decision to reject the revised computation of income due to the belated filing of the original return. However, the ITAT allowed the appeal for statistical purposes and directed the AO to examine the assessee's claim for refund in accordance with the law and principles of justice, citing the duty of tax officers to assist taxpayers in securing reliefs. The case was restored to the AO for further verification and consideration of the refund claim. Case-Laws Income Tax Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388736