https://www.taxtmi.com/caselaws?id=395822 The Court allowed the appeal, set aside the Single Judge's order, and partly allowed the writ petition by condoning the delay in filing the revised return for the assessment year 1997-98 under Section 119(2)(b) of the Income Tax Act. The Court directed the Assessing Officer to process the revised return in accordance with the law, without staying the assessment process. The reasons provided for the delay were deemed valid, and the assessee was granted the right to contest the claim without being penalized solely for the delay. en-us Mon, 10 Feb 2020 00:00:00 +0530 Tue, 09 Jun 2020 10:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395822 The Court allowed the appeal, set aside the Single Judge's order, and partly allowed the writ petition by condoning the delay in filing the revised return for the assessment year 1997-98 under Section 119(2)(b) of the Income Tax Act. The Court directed the Assessing Officer to process the revised return in accordance with the law, without staying the assessment process. The reasons provided for the delay were deemed valid, and the assessee was granted the right to contest the claim without being penalized solely for the delay. Case-Laws Income Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395822