https://www.taxtmi.com/caselaws?id=397673 The court quashed the communication stating that the rectification application could not be considered, directing the respondent to reconsider the application under Section 154 of the Income Tax Act. The court found merit in the petitioner's argument that the deduction was disallowed based on the timing of return filing, which was actually done on time. The respondent misunderstood the application, assuming it challenged the deduction on merits rather than the factual timing of return filing. The court instructed the respondent to pass fresh orders within three months, with the petitioner providing necessary documents. en-us Mon, 03 Aug 2020 00:00:00 +0530 Wed, 26 Aug 2020 15:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397673 The court quashed the communication stating that the rectification application could not be considered, directing the respondent to reconsider the application under Section 154 of the Income Tax Act. The court found merit in the petitioner's argument that the deduction was disallowed based on the timing of return filing, which was actually done on time. The respondent misunderstood the application, assuming it challenged the deduction on merits rather than the factual timing of return filing. The court instructed the respondent to pass fresh orders within three months, with the petitioner providing necessary documents. Case-Laws Income Tax Mon, 03 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397673